SEC Comment Letter 0000000000-25-001220 to Wheeler Real Estate Investment Trust, Inc. (WHLR)
Wheeler Real Estate Investment Trust, Inc.
Date: Feb. 5, 2025 · CIK: 0001527541 · Accession: 0000000000-25-001220
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-284585
Letter
February 5, 2025 M. Andrew Franklin Chief Executive Officer Wheeler Real Estate Investment Trust, Inc. 2529 Virginia Beach Blvd. Virginia Beach, VA 23452 Re:Wheeler Real Estate Investment Trust, Inc. Registration Statement on Form S-11 Filed January 29, 2025 File No. 333-284585 Dear M. Andrew Franklin: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Catherine De Lorenzo at 202-551-3772 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc:Daniel P. Raglan, Esq.
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February 5, 2025
M. Andrew Franklin
Chief Executive Officer
Wheeler Real Estate Investment Trust, Inc.
2529 Virginia Beach Blvd.
Virginia Beach, VA 23452
Re:Wheeler Real Estate Investment Trust, Inc.
Registration Statement on Form S-11
Filed January 29, 2025
File No. 333-284585
Dear M. Andrew Franklin:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Catherine De Lorenzo at 202-551-3772 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc:Daniel P. Raglan, Esq.