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