SEC Company Response from Wheeler Real Estate Investment Trust, Inc. (WHLR, WHLRD, WHLRL, WHLRP) (CIK 0001527541) (WHLR) — Feb 23, 2018
Wheeler Real Estate Investment Trust, Inc. (WHLR, WHLRD, WHLRL, WHLRP) (CIK 0001527541)
Date: Feb. 23, 2018 · CIK: 0001527541 · Accession: 0001193125-18-055271
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File numbers found in text: 333-222971
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CORRESP 1 filename1.htm CORRESP Wheeler Real Estate Investment Trust, Inc. February 23, 2018 VIA EDGAR 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 No. 333-222971 Dear Mr. Ladies and Gentlemen: Reference is made to our letter, filed as correspondence via EDGAR on February 20, 2018, in which we requested the acceleration of the effective date of the above-referenced Registration Statement for Thursday, February 22, 2018, at 4:00 p.m. Eastern Time, in accordance with Rule 461 under the Securities Act of 1933, as amended. We hereby formally withdraw our request for acceleration of the effective date. Very truly yours, Wheeler Real Estate Investment Trust, Inc. /s/ David Kelly David Kelly President and Chief Executive Officer