0001193125-20-002992.txt : 20200207 0001193125-20-002992.hdr.sgml : 20200207 20200107160055 ACCESSION NUMBER: 0001193125-20-002992 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20200107 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PENNSYLVANIA REAL ESTATE INVESTMENT TRUST CENTRAL INDEX KEY: 0000077281 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 236216339 STATE OF INCORPORATION: PA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE COMMERCE SQUARE STREET 2: 2005 MARKET STREET, SUITE 1000 CITY: PHILADELPHIA STATE: PA ZIP: 19103 BUSINESS PHONE: 2158750426 MAIL ADDRESS: STREET 1: ONE COMMERCE SQUARE STREET 2: 2005 MARKET STREET, SUITE 1000 CITY: PHILADELPHIA STATE: PA ZIP: 19103 CORRESP 1 filename1.htm CORRESP

PENNSYLVANIA REAL ESTATE INVESTMENT TRUST

One Commerce Square

2005 Market Street, Suite 1000

Philadelphia, PA 19103

(215) 875-0700

VIA EDGAR

January 7, 2020

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

  Re:

Pennsylvania Real Estate Investment Trust

Registration Statement on Form S-3

File No. 333-235646

Dear Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Pennsylvania Real Estate Investment Trust (the “Company”) hereby requests acceleration of the effective date and time of the above-referenced registration statement (the “Registration Statement”) to January 9, 2020, at 4:00 p.m. Eastern Time or as soon thereafter as is practicable. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.

Once the Registration Statement is effective, please inform our counsel, Drinker Biddle & Reath LLP, by calling Elizabeth A. Diffley at (215) 988-2607.

 

Sincerely,
PENNSYLVANIA REAL ESTATE INVESTMENT TRUST
By:  

/s/ Lisa M. Most

  Lisa M. Most
  Senior Vice President, General Counsel and Secretary

cc: Elizabeth A. Diffley

Drinker Biddle & Reath LLP