TEXT-EXTRACT 2 filename2.txt September 11, 2019 Jeffrey Edison Chief Executive Officer Phillips Edison & Company, Inc. 11501 Northlake Drive Cincinnati, Ohio 45249 Re: Phillips Edison & Company, Inc. Registration Statement on Form S-4 Filed September 4, 2019 File No. 333-233624 Dear Mr. Edison: 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 Folake Ayoola, Senior Counsel, at 202-551-3673 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate and Commodities cc: Yoel Kranz