Correspondence 0001628280-23-033926 from Net Lease Office Properties (NLOP) (CIK 0001952976) (NLOP)
Net Lease Office Properties (NLOP) (CIK 0001952976)
Date: Oct. 5, 2023 · CIK: 0001952976 · Accession: 0001628280-23-033926
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CORRESP 1 filename1.htm Document Net Lease Office Properties One Manhattan West 395 9th Avenue, 58th Floor New York, NY 10001 October 5, 2023 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Real Estate & Construction 100 F Street, N.E. Washington, D.C. 20549 Attention: Mr. Jeffrey Lewis, Mr. Robert Telewicz, Mr. Ruairi Regan and Mr. Jeffrey Gabor Re: Net Lease Office Properties Registration Statement on Form 10 Initially Filed September 21, 2023 CIK No. 0001952976 To the addressees set forth above: Pursuant to Rule 12d1-2 under the Securities Exchange Act of 1934, as amended, Net Lease Office Properties (the “Company”) hereby respectfully requests that the Securities and Exchange Commission (the “Commission”) accelerate the effective date and time of the above-referenced Registration Statement on Form 10, as amended (the “Registration Statement”), and declare the Registration Statement effective as of 4:00 p.m., Eastern time, on October 6, 2023, or as soon as practicable thereafter, or at such other time thereafter as our counsel, Latham & Watkins LLP, may request by telephone. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Darren J. Guttenberg at (714) 755-8050. Thank you for your assistance in this matter. Very truly yours, Net Lease Office Properties By: /s/ Jason E. Fox Jason E. Fox Chief Executive Officer cc: Darren J. Guttenberg, Latham & Watkins LLP Michael Haas, Latham & Watkins LLP