Correspondence 0001104659-26-004109 from Lineage, Inc. (LINE)
Lineage, Inc.
Date: Jan. 15, 2026 · CIK: 0001868159 · Accession: 0001104659-26-004109
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292261
Letter
LINEAGE, INC.
46500 Humboldt Drive
Novi, Michigan 48377
January 15, 2026
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
Re: Lineage, Inc.
Lineage OP, LP
Lineage Europe Finco B.V.
Subsidiary Registrants Registration Statement on Form S-4 (File Nos. 333-292261 through 333-292261-15)
Request for Acceleration of Effective Date
To the addressee set forth above:
In accordance with Rule 461 under the Securities Act of 1933, as amended, Lineage, Inc. (the " Company "), on behalf of itself and the other registrants listed therein, hereby requests acceleration of the effective date of the above-referenced Registration Statement on Form S-4 (the " Registration Statement "). The Company respectfully requests that the Registration Statement become effective as of 4:00 p.m., Eastern Time, on January 20, 2026, or as soon as practicable thereafter, or at such other time as the Company or its legal counsel may request by telephone to the staff of the Division of Corporation Finance of the Securities and Exchange Commission.
Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Lewis W. Kneib at (213) 891-7339.
There are no underwriters in connection with the registration and, therefore, no request for acceleration or consent by an underwriter has been filed herewith.
Thank you for your assistance in this matter.
[ Signature page follows ]
Sincerely,
Lineage, Inc.
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CORRESP 1 filename1.htm LINEAGE, INC. 46500 Humboldt Drive Novi, Michigan 48377 January 15, 2026 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-6010 Re: Lineage, Inc. Lineage OP, LP Lineage Europe Finco B.V. Subsidiary Registrants Registration Statement on Form S-4 (File Nos. 333-292261 through 333-292261-15) Request for Acceleration of Effective Date To the addressee set forth above: In accordance with Rule 461 under the Securities Act of 1933, as amended, Lineage, Inc. (the " Company "), on behalf of itself and the other registrants listed therein, hereby requests acceleration of the effective date of the above-referenced Registration Statement on Form S-4 (the " Registration Statement "). The Company respectfully requests that the Registration Statement become effective as of 4:00 p.m., Eastern Time, on January 20, 2026, or as soon as practicable thereafter, or at such other time as the Company or its legal counsel may request by telephone to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Lewis W. Kneib at (213) 891-7339. There are no underwriters in connection with the registration and, therefore, no request for acceleration or consent by an underwriter has been filed herewith. Thank you for your assistance in this matter. [ Signature page follows ] Sincerely, Lineage, Inc. By: /s/ Robb LeMasters Name: Robb LeMasters Title: Chief Financial Officer cc: Greg Lehmkuhl, Lineage, Inc. Lewis W. Kneib, Latham & Watkins LLP Brent T. Epstein, Latham & Watkins LLP Devon L. MacLaughlin, Latham & Watkins LLP [ Signature Page to Acceleration Request ]