SEC Comment Letter for INNOVATIVE INDUSTRIAL PROPERTIES INC (IIPR, IIPR-PA) (CIK 0001677576) (IIPR) — Jun 26, 2018
INNOVATIVE INDUSTRIAL PROPERTIES INC (IIPR, IIPR-PA) (CIK 0001677576)
Date: June 26, 2018 · CIK: 0001677576 · Accession: 0000000000-18-019649
AI Filing Summary & Sentiment
File numbers found in text: 333-225702
Letter
Mail Stop 3233 June 26, 2018 Via E -mail Paul E. Smithers President and Chief Executive Officer 11440 West Bernardo Court, Suite 220 San Diego, California 92127
Re: Innovative Industrial Properties, Inc. Registration Statement on Form S-3 Filed June 18, 2018 File No. 333-225702
Dear Mr. Smithers :
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 Rahul K. Patel, Staff Attorney, at (202) 551 -3799 with any questions.
Sincerely,
/s/ Erin E. Martin
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Mail Stop 3233 June 26, 2018 Via E -mail Paul E. Smithers President and Chief Executive Officer 11440 West Bernardo Court, Suite 220 San Diego, California 92127 Re: Innovative Industrial Properties, Inc. Registration Statement on Form S-3 Filed June 18, 2018 File No. 333-225702 Dear Mr. Smithers : 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 Rahul K. Patel, Staff Attorney, at (202) 551 -3799 with any questions. Sincerely, /s/ Erin E. Martin Erin E. Martin Legal Branch Chief Office of Real Estate and Commodities cc: Carolyn Long Foley & Lardner LLP