SEC Comment Letter 0000000000-26-002700 to Wheeler Real Estate Investment Trust, Inc. (WHLR)
Wheeler Real Estate Investment Trust, Inc.
Date: March 17, 2026 · CIK: 0001527541 · Accession: 0000000000-26-002700
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-294263
Letter
March 17, 2026 M. Andrew Franklin Chief Executive Officer and President 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 March 12, 2026 File No. 333-294263 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 Benjamin Holt at 202-551-6614 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc:Daniel P. Raglan, Esq.
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March 17, 2026
M. Andrew Franklin
Chief Executive Officer and President
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 March 12, 2026
File No. 333-294263
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 Benjamin Holt at 202-551-6614 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc:Daniel P. Raglan, Esq.