SEC Comment Letter 0000000000-25-011815 to Lineage, Inc. (LINE)
Lineage, Inc.
Date: Dec. 23, 2025 · CIK: 0001868159 · Accession: 0000000000-25-011815
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292261
Letter
December 23, 2025 Greg Lehmkuhl Chief Executive Officer Lineage, Inc. 46500 Humboldt Drive Novi, MI 48377 Re:Lineage, Inc. Registration Statement on Form S-4 Filed December 18, 2025 File No. 333-292261 Dear Greg Lehmkuhl: 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 Pearlyne Paulemon at 202-551-8714 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc:Lewis Kneib, Esq.
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December 23, 2025
Greg Lehmkuhl
Chief Executive Officer
Lineage, Inc.
46500 Humboldt Drive
Novi, MI 48377
Re:Lineage, Inc.
Registration Statement on Form S-4
Filed December 18, 2025
File No. 333-292261
Dear Greg Lehmkuhl:
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 Pearlyne Paulemon at 202-551-8714 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc:Lewis Kneib, Esq.