0001193125-14-082974.txt : 20140520 0001193125-14-082974.hdr.sgml : 20140520 20140304215137 ACCESSION NUMBER: 0001193125-14-082974 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20140304 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CatchMark Timber Trust, Inc. CENTRAL INDEX KEY: 0001341141 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 203536671 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5 CONCOURSE PARKWAY STREET 2: SUITE 2325 CITY: ATLANTA STATE: GA ZIP: 30328 BUSINESS PHONE: 855-858-9794 MAIL ADDRESS: STREET 1: 5 CONCOURSE PARKWAY STREET 2: SUITE 2325 CITY: ATLANTA STATE: GA ZIP: 30328 FORMER COMPANY: FORMER CONFORMED NAME: Wells Timberland REIT, Inc. DATE OF NAME CHANGE: 20061120 FORMER COMPANY: FORMER CONFORMED NAME: Wells Timber Real Estate Investment Trust, Inc. DATE OF NAME CHANGE: 20051011 CORRESP 1 filename1.htm CORRESP

LOGO

March 4, 2014

VIA EDGAR AND EMAIL

Mellissa Campbell Duru

Special Counsel

Office of Mergers & Acquisitions

U.S. Securities and Exchange Commission

Washington, D.C. 20549-3628

 

  Re: CatchMark Timber Trust, Inc. (the “Company”)
       Schedule 14D-9
       File No. 05-87801

Dear Ms. Duru:

In connection with submitting our response to the comments of the staff of the Securities and Exchange Commission (the “Commission”) to the Company’s Schedule 14D-9 filed with the Commission on February 19, 2014, the Company hereby acknowledges that:

 

  (i) the Company is responsible for the adequacy and accuracy of the disclosure in the filing;

 

  (ii) staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and

 

  (iii) the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

If you have any questions, please do not hesitate to contact me at (770) 243-8641.

 

Sincerely,
/s/ Brian M. Davis

Brian M. Davis

Senior Vice President and Chief Financial Officer

6200 The Corners Parkway Norcross, GA 30092 Tel: 770-449-7800 Tel: 800-448-1010 Fax: 770-243-8199

www.CatchMarkTimber.com

GRAPHIC 2 g686775catchmark.jpg GRAPHIC begin 644 g686775catchmark.jpg M_]C_X``02D9)1@`!``$`8`!@``#__@`?3$5!1"!496-H;F]L;V=I97,@26YC M+B!6,2XP,0#_VP"$``@&!@<&!0@'!P<*"0@*#18.#0P,#1L3%!`6(!PB(1\< M'QXC*#,K(R8P)AX?+#TM,#4V.3HY(BL_0SXX0S,X.3H.$A8:' MB(F*DI.4E9:7F)F:HJ.DI::GJ*FJLK.TM;:WN+FZPL/$Q<;'R,G*TM/4U=;7 MV-G:X>+CY.7FY^CIZO'R\_3U]O?X^?H1``(!`@0$`P0'!00$``$"=P`!`@,1 M!`4A,08205$'87$3(C*!"!1"D:&QP0DC,U+P%6)RT0H6)#3A)?$7&!D:)BH*#A(6& MAXB)BI*3E)66EYB9FJ*CI*6FIZBIJK*SM+6VM[BYNL+#Q,7&Q\C)RM+3U-76 MU]C9VN+CY.7FY^CIZO+S]/7V]_CY^O_``!$(`$\!&0,!$0`"$0$#$0'_V@`, M`P$``A$#$0`_`/?Z`"@`H`*`"@`H`*`"@`H`*`"@`H`*`"@`H`*`"@`H`*`" M@`H`*`"@`H`*`"@`H`*`"@`H`*`"@`H`*`"@`H`*`"@`H`X_X@ZA>V&C(UHQ MC&[<9%ZAA@@?Y]*XL5.47%+:YA6DU:QK^&->B\0Z)#>IA9?N3(/X7'7_`!KJ MISYXW-82YEYD25T3J(D+M^0I-V5Q-V.> MM_B%X=N+N.U2YD661P@#PLN"3CG/2LE6@W8CVD;V.IK8T"@#)UOQ'IGAY(6U M&8QB8D(%4L3CKTJ)34-R924=R/2/%&GZW*$L5N77&?,:!E3_`+Z(Q2C-2V", MD]C:K0H*`"@`H`YCQB^M66EW&HZ;JBV\=O'N:(P*Q;Z,>E95.9*Z9G.Z5TQ_ M@74;O5?"T-W>S&:=G<%R`.AXZ44I.4;L=-MQNSI*U+"@`H`*`"@`H`BN+B*U MA,LS[(QU8]!4RDHJ[$VDM3S_`,;RWJ:-=*ETMWILHRK<,4/ID5YE:4U)).\6 M)#X>UM?-8BRN,),/[OHWX?RK6E/DD.G+E9[LK!E#*001D$=Z M]`ZQ:`.5\8:M)!''IULQ$LPRY'7;V'XUYN.K.*5..[.:O-KW4:^AZ3%I-@D2 MJ/.89D?N3_A75AZ*HPLMS6G!05C2QQ@UT&ADZ;IHLM7U&9(@D,VPI@8'0Y_6 MN6E2Y*DFEHS*$.639KUU&H4`87B76IM&MX3!&C/*2,MT7'M7'BL1*BERK"-CU*@G\JZHNZ3-5L/JAA0!Q?C?_C]T_P"A_F*\G'_'$Y,1NCLU M^Z/I7JK8ZQ:8!0!XIXHTQKF]\0ZI%GS+.^56QV4CK^!`KAJ1NVSEFM6SU3PQ MJPUKP[9WNK*/(O'C-K%[JEX"3;:7Y=M'Z&1C MEO\`"N*M[S;['-4U;\CT#P8=W@W2C_TP%=-/X$;0^%&[6A84`%`!0!@>-O\` MD3-5_P"N/]16=7X&1/X64/AK_P`B5;?]=)/_`$*IH?`*E\)UU;&@4`%`!0`4 M`%`&5J>L1Z8P%Y:R&V?@2H-R_0CM7-5KJE\:T,YS4-UH>>>*K6P73[JYTJZ5 M[=U^:'.&0_0]17ERA34U*D].QQR4;W@SSJN@9Z_\-/$WV^P.D74F;FV7,1)Y M>/\`Q'\L5V4)W7*SII3NK'?5TFQP=U_IGC]$;E4E48]@,UXL_?QEF<3UK'>5 M[1VA0`UB0A*C)`X'3-)Z(#GM/@U/5S+<7]S-:1!BJ00G9T[D]:X:<:M:\INR M[(YXJ<]9:%*YNK[P]KEO`;R2YLY\?+*]>X5G;:K(!M_*LL="4;7EYD:-0,8 M]17?",H+FE+0Z(IQ5VS+L;J_\37DKK<26FGQ'`$1PS?C7-3G4Q4FT[11E&4J MK[(EU6RN]*6"YL+^Y(\U4=)7W@@G&>:NM3G2M*$GN5.+A9Q91\3,B M*YO-!\2Q6#W4D]I,1@2')`/`_6N53GAZZIMW3,DY4ZG+?0[2O6.LX;0;*/4] M1\9VP_.NB4N57-F[*YY[JVG/8?"=FG_X^KJ5 M;F8GJ69L_P`L5S25J1BU:!U_@ID>);C5_`^HV5W:ZK#]7\1>(H+G3$U%XV#>9+>N-S(F,!5'J3FN>G*<]+F,)2EH7M0T36 MM(T'Q"+_`%::^LVMAY)D;)SNYR.Q&/UIN$HQ=V4XM)W9I^`+NWL?`,5S=3+# M#&\A9V.`!NJZ+2IW8Z;M#46R/B#Q!J,M[:ZA<:=HS?ZE9(D,DGN`1POUH7/) MW3LAKFD[]#KK>)H8$C>9YF48+OC+>YQQ6RT-"6F`4`%`$1^SK1.>57E]V:.*\2V=I' MI]Q/I]RLULR_=/#I[$?UK@]G!5%*F[HYW%)WB]#@*ZBBUINH7&E:C!?6K;9H M6##W]0?8U46XNZ&G9W/H31M6M];TF"_MC\DJ\KW4]P?H:]*,E)71VQ=UYC+LXW[M8[NO9.T*`$+!022``,DFE>P&&NOR7UP\. MDV9N1&<-*[;$'^-MJNG&]BAC;(VB)BW&X= M;F7,7?'?\`J++_`'F_D*US':)>)V1H>(Y&C\*/M.-RHI^G M%;8IVP_W%U7:F+X0C6/P_$0.7=F/YX_I3P*M104%:!NLJL,,`1Z&NVUSQ_F*\G,/CBU>JMCK.+\2_\C9IW_`/_0J\G%_[Q#Y' M)5_B([6O7.LX[P6=VN>*C_T_?XUC3WD9PW9SGC*-O#/CVPUZ%2(9R&?'UVV\\-S;QSV\BR0NH9&4Y!%=R=]CK1+3`*`"@`H`R-3N-2T[-S M;Q+=VPY>/HZ^X/<5S595*7O15T93QS.#A(X.NPL M*`.U^'7B;^Q]5_L^YDQ9W;``GHDG8_CT_*MZ,^5V9K2E9V.]\7Z3+,L>I6RD MR0C#A>N.Q_"L\=1;M4CNAUX-^\C5T/6H-6LU(<"X48DCSSGU'M73AZ\:T?,T MIU%->9J/(D2%Y'"*.I8X`KH;25V:MV.1N[\ZFVMR6CEXXK=8T*]QG+'^=>9. MI[7VCALD._L:UP$DZ5EN5AVN2QD>*;I)]>LPA M!2(A2W;.X$C\.*Y<9-2JQMT,JSO-%OQT"UK9..5W,,CZ"ML M,!47(Z;W1GAY:4E%79R7C1PUUI MQZ?*3@]1R.M>9CW>4#EQ&Z.U4@J"#QBO66QV'%>)6`\5Z?R.-F>>GS5Y.+?^ MT1..K_$1VI8*I8D!1SDUZYV'$^!)HY-8\3E)%;=>EA@YR.>:PI/61E3W9>^( M&D?VMX5N"BYFMOWR?AU'Y9IUH\T1U(WB8GPSAN+]9=7O&W^3$MG;D]D7D_TJ M*";]YDTM=6:OQ+91X,G!8`F1,`GK\U77^`JK\)#X1E:7X:>5:R*;E()0%4\J MWS8I4W^[T%#X#-^$D\`T[4+?(%UYH9@>I7&!^N:C#M6:)H[%/XKW\<[6-I$= MY@9C*1R%8CA3[X!-+$.]D*LST-98_P"P`^]=GV?[V>/N^M=%_=-NAPWPC=1: M:HNX;C(A`SST-88?J94=F=3XW8+X,U3)`S%@9^HK:K\#-)_"S$\%:9::S\.D ML;M`\3NX/JIW<$>AK.E%2IV9$$G"QD:-JEYX`UPZ'J[%]+E;,,V.%S_$/;U' M:HC)TI*N3)M:HH6?BC3+IMC2FWEZ%)AMP?KTK"&+I3T;L_,SC6@S,U M[PO'>*U[IH7S#RT:GY7]Q[USXG"*?OT]S.K14O>B<#J;RQZ5=0,SJH4Y0]C] M*\RDY*:BSD5T['&UZ)L%`&IH7A^_\0WPMK&/('WY3PL8]2?Z54(.;T*C%R>A M[;-K&F^&+*PL]9U9!.T>U'D&&EV@9.!]17I)65CL2LK'/W.M>`;J62==6@BE MC/SM`[*5/O@<&N:>%I2=[6?D9NE%NYMQ>']*OK2*[-S<7=M(@D1FF+*RD9!' MX5/U.F_B;?S%[&/470M8\,W<\VGZ+=6\DL?^MCB!RO\`O?\`UZZ(4H4U:*-( MQ459(KZMI7AW1XGU*_G:QMLX=A(509]<=!6#P=*]UH9^QA>Y=BTS0]_'6KEAJ4DDUL4Z47HT5IIO"]M=KX;EN(1=2@.MH7+/ST(' M44_J]/DY+:#]G&UB9M.T3PY`;^YD,4,//F32$K'[^@^M*GAJ=-W0HTHQV,U] M4\':W>V[1:I"MU<'$,L6>2,$AYW+[1["B&'A%\SU?F"IQ3N:1GU"UDD#$/\[D@^A]#[4GA M:3=V@=*#U:.HTC^S9M*CETMUDLIAN1D>!H+ M^:TN)X/M<7,L9+LZCU(ZX]ZQ>$HO>)'LH/H:MOI_A[7]%C%L8[W3F; M&K*YN;.\U:WCE@^69&S\G&<'C`X-:%E30O$?A"UAL]*TG4X"LK;8$!)WDY/! M[U,8J*LA)):(G\2:5X8V-JGB"*(1H`#-*[!5'X'`I2IQEJQ.*>YEZ/\`\(`N MIVITN:VCO)?F@VRNOF_[N3AOUI*G%:I`H16Q>U#P)H-S>2:@TY>32/#GA*";5%B2PAB7]Y*9&V@=.1FB,(QV!12V,/4M6^'FK7BRZA?6L]P MP^0.[@D#T7_"B5.,MP<4]S<\*_\`".-;7+>''C:%7"2B-V(5@,XP>G!IQBH[ M#44MC?JAA0`4`8.N^&H-54S0XBNQ_%V?V/\`C7%B<)&KJM&85**GJMSB!-J> MB730B66VD7JN>#^'0UX_-5P\N6]CCO.F[%/Q#J3:EIL\EQ#&+@)S*@VEOJ*T M57VLTY+4;GS/4X.NLLZCPGX*O/$DHF?=;Z>I^:8CE_9?7ZUM3I.?H:0@Y'M. MEZ59Z/8I9V,"Q0IV'4GU)[FNZ,5%61U))*R)FM8&O$NVB4W"(8U?N%)!(_0? ME5#.&^'RAO$/CM6`(.L,"#_N+0!W5K;0V5I#:V\8C@A0(B#HJ@8`H`X3P!_R M.7C[_L))_P"BQ0!N^/X-`&!\.Y!X?N]?\'W#[8]*F^T6I M8_\`+M)\P_!3D4`8WAH-+\7;76)01-K&ES7.&ZB/S5$0_P"^`OYF@#T?Q+_R M*NK_`/7G-_Z`:`/(&NXM5^$_A+0[B">PAM`'EWA#7DTC5_&JMINHW7_$ZF?=:VQD4?*O&1WH`]"T,V[Z)9RVM MN+:&:(3+$/X-_P`Q'YDT`>>ZEKUOX<^,6L:A=6]S-!'HD6_[/%O*#S#R?0>] M`&_\.-%GTS3-2OYVA4:Q?27\<,#ATB1\;0&'!.!DXXYH`[.@#F?&5K!:^`O$ MI@B5/-M)Y'Q_$Q0Y)H`3P7:07?P^\-">(/Y5I!(F?X6"C!H`G\=?\B!XA_[! M\_\`Z`:`/.HI/^$Q\/\`A#PK:026MW9I:7TL]TOED1(H^:(=7)/&1P.]`'LM M`'`_#7_D)>-O^P]-_P"@K0`[3/\`DMVO_P#8*M__`$-J`-7XA:-?^(/`VIZ9 MIA7[7*BE%8X$F&#%"?<#'XT`8.D>.-+UK4]-T'Q#HMUH>LQ.LEM!=1XC:11C M]VXX/4T`=_XMV173:!U M/0\=*`._9MJEB"0!G@9-`'GW@(74/B[Q;+S::*V8QJS,"HR.V M!U[4`=5XID9/"^I)';SW$DMO)$D<$9=F9E('`H`\\:#4[KX-67A"WT.^?5I[ M-+5UF@,<>^$- M5N=$O_$TEYX>UO9?ZI)*`.Z\/WUUJ6D)=7EE)92/)(%@E M38ZH'(3([$J`?QH`Y*R6XD^,FHWSZ7>C3YM-2T6>2V81LZN21D]L=^AH`?X- M2_\`"NMZGX7FTZ\;2!<&;3+I(BT21OR8BPZ;3G%`'?4`<]XZ,K>"M7M[>UN+ MJ>YMI(8X[>(NQ9E('`Z#WH`;X#\V/P1I%M<6MQ:W%M;1PR13QE&#*H!X/4>] M`"^.C*_@G5[:WM;BZGN;62"*.WB+L692!P.@]Z`.1OM'U*;X:^'=2TVPN(_$ M.@)"\4$D921]JA98L=PPS]<"@#T+2-2_M73X[HV=U9LWWH;F(HZGTP?YB@#C M-#,O@[Q9XEAU*VN!I^IW7VZUNXH6D3+*`Z-M!*D$<9ZT`6?"EK>:CXXU_P`4 MSVDUI9W$45I9I.A1Y$3)9RIY`)/&>U`'0>);K4['1S=:5:/=W$4L;-!'C<\8 M<;PN>^W-`'+^)U_X36;0+73["[5[;48KR6XN+9H?LR(@4 M`>=^(#='XM^';^/2]0ELK&">*>>.V9D5I`-O/<>I'2@#T2@`H`*`"@`H`*`" M@`H`*`"@`H`*`"@`H`*`"@`H`*`"@`H`*`"@`H`*`"@`H`*`"@`H`*`"@`H` /*`"@`H`*`"@`H`*`/__9 ` end