0001140361-21-000075.txt : 20210204 0001140361-21-000075.hdr.sgml : 20210204 20210104170208 ACCESSION NUMBER: 0001140361-21-000075 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210104 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Drive Shack Inc. CENTRAL INDEX KEY: 0001175483 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-EATING & DRINKING PLACES [5810] IRS NUMBER: 810559116 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 218 WEST 18TH STREET STREET 2: 3RD FLOOR CITY: NEW YORK STATE: NY ZIP: 10011 BUSINESS PHONE: 2022466287 MAIL ADDRESS: STREET 1: 218 WEST 18TH STREET STREET 2: 3RD FLOOR CITY: NEW YORK STATE: NY ZIP: 10011 FORMER COMPANY: FORMER CONFORMED NAME: NEWCASTLE INVESTMENT CORP DATE OF NAME CHANGE: 20020613 CORRESP 1 filename1.htm
DRIVE SHACK INC.

218 W. 18th ST, 3rd Floor
New York, NY 10011

January 4, 2021

VIA EDGAR

Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Daniel Morris

 
Re:
Drive Shack Inc.
Registration Statement on Form S-3
File No. 333-251671
Filed December 23, 2020

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Drive Shack Inc. (the “Registrant”) hereby respectfully requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:30 p.m. EST on Wednesday, January 6, 2021, or as soon as thereafter practicable.

We request that we be notified of such effectiveness by a telephone call to Michael J. Schwartz, Esq. of Skadden, Arps, Slate, Meagher & Flom LLP, the Registrant’s counsel, at (212) 735-3694, and that such effectiveness also be confirmed in writing.

 
Very truly yours,
       
 
DRIVE SHACK INC.
       
 
By:
/s/ Lawrence A. Goodfield, Jr.
   
Name:
Lawrence A. Goodfield, Jr.
   
Title:
Chief Accounting
     
Officer & Treasurer

cc:
Skadden, Arps, Slate, Meagher & Flom LLP