SEC Company Response from Wheeler Real Estate Investment Trust, Inc. (WHLR, WHLRD, WHLRL, WHLRP) (CIK 0001527541) (WHLR) — Oct 23, 2012
Wheeler Real Estate Investment Trust, Inc. (WHLR, WHLRD, WHLRL, WHLRP) (CIK 0001527541)
Date: Oct. 23, 2012 · CIK: 0001527541 · Accession: 0001193125-12-431344
AI Filing Summary & Sentiment
File numbers found in text: 333-177262
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CORRESP
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Acceleration Request
Wheeler Real Estate Investment Trust, Inc.
October 23, 2012
VIA
EDGAR
Daniel McTiernan
Assistant Director
Division of Corporation
Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re:
Wheeler Real Estate Investment Trust, Inc.
Registration Statement on Form S-11, as amended
File Number: 333-177262
Dear Mr. McTiernan:
On behalf of Wheeler Real Estate Investment Trust, Inc. (the “Company”) and pursuant to Rule 461 under the Securities Act of 1933, as amended, we respectfully request acceleration of
effectiveness of the above-referenced registration statement for October 23, 2012 at 5:00 p.m., Eastern Time, or as soon thereafter as practicable. In connection with the foregoing, the Company hereby acknowledges that:
•
Should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from
taking any action with respect to the filing;
•
The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from
its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
•
The Company may not assert this action as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the
United States.
Please confirm the date and time of effectiveness of the registration statement to Bradley
A. Haneberg at Kaufman & Canoles, our counsel, who can be reached by phone at (804) 771-5790 or by fax at (804) 771-5777.
Very truly yours,
WHEELER REAL ESTATE INVESTMENT TRUST, INC.
/s/ Jon S. Wheeler
Jon S. Wheeler
President and Chairman of the Board of Directors
(Principal Executive Officer)