Correspondence 0001213900-23-080241 from Wheeler Real Estate Investment Trust, Inc. (WHLR)
Wheeler Real Estate Investment Trust, Inc.
Date: Sept. 28, 2023 · CIK: 0001527541 · Accession: 0001213900-23-080241
AI Filing Summary & Sentiment
File numbers found in text: 333-274329
Show Raw Text
CORRESP
1
filename1.htm
WHEELER REAL
ESTATE INVESTMENT TRUST, INC.
2529 Virginia
Beach Blvd.
Virginia
Beach, Virginia 23452
(757) 627-9088
September 28, 2023
BY EDGAR
U.S. Securities and Exchange Commission
Division of
Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Pearlyne Paulemon
Office of Real Estate & Construction
Re: Request for Acceleration of Effectiveness of Wheeler Real
Estate Investment Trust, Inc.’s Registration Statement on Form S-11 (File No. 333-274329) initially filed on September 1, 2023,
as amended by Amendment No. 1 thereto filed on September 28, 2023
Dear Ms. Paulemon:
Pursuant to Rule 461 promulgated under the Securities
Act of 1933, as amended, Wheeler Real Estate Investment Trust, Inc. hereby requests that the effectiveness of the Registration Statement
on Form S-11 (File No. 333-274329) (the “Registration Statement”) be accelerated so that the Registration Statement
will become effective on September 29, 2023 at 9:00 a.m., Eastern Time, or as soon thereafter as practicable.
Please call Daniel P. Raglan of Cadwalader,
Wickersham & Taft LLP at (212) 504-6790 if you have any questions regarding this request, and please notify him when this request
for acceleration has been granted.
Very truly yours,
WHEELER REAL ESTATE INVESTMENT TRUST, INC.
By:
/s/ Ross Barr
Ross Barr, General Counsel
cc: Daniel P. Raglan, Cadwalader, Wickersham & Taft LLP