SEC Company Response from Wheeler Real Estate Investment Trust, Inc. (WHLR, WHLRD, WHLRL, WHLRP) (CIK 0001527541) (WHLR) — Mar 21, 2014
Wheeler Real Estate Investment Trust, Inc. (WHLR, WHLRD, WHLRL, WHLRP) (CIK 0001527541)
Date: March 21, 2014 · CIK: 0001527541 · Accession: 0001193125-14-110353
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File numbers found in text: 333-193563
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CORRESP 1 filename1.htm Correspondence Wheeler Real Estate Investment Trust, Inc. March 21, 2014 VIA EDGAR Mr. Michael 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. Withdrawal of Acceleration Request - Registration Statement on Form S-3 File Number 333-193563 Dear Mr. McTiernan: Reference is made to our letter, filed as correspondence via EDGAR on March 19, 2014, in which we requested the acceleration of the effective date of the above-referenced Registration Statement for Thursday, March 20, 2014, at 4:30 p.m. Eastern Time, in accordance with Rule 461 under the Securities Act of 1933, as amended. Pursuant to our conversations, we hereby formally withdraw our request for acceleration of the effective date. Very truly yours, Wheeler Real Estate Investment Trust, Inc. /s/ Jon S. Wheeler Jon S. Wheeler Chairman and Chief Executive Officer