-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, M2I1DerVIDf30lR7JysJOcr80pyFoal8ukMu2v1Eqy3GpYoUeX1TbGP2I9NdTYrO Nrw3w+UAhGNVNgWZ2oPRzA== 0000950123-07-006239.txt : 20070618 0000950123-07-006239.hdr.sgml : 20070618 20070430061118 ACCESSION NUMBER: 0000950123-07-006239 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070430 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WELLSFORD REAL PROPERTIES INC CENTRAL INDEX KEY: 0001038222 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 133926898 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 535 MADISON AVENUE STREET 2: 26TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10022 BUSINESS PHONE: 2128383400 MAIL ADDRESS: STREET 1: 535 MADISON AVENUE STREET 2: 26TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10022 FORMER COMPANY: FORMER CONFORMED NAME: WELLSFORD REAL PROPERTIES INC DATE OF NAME CHANGE: 19970423 CORRESP 1 filename1.htm CORRESP
 

Wellsford Real Properties, Inc.
535 Madison Avenue, 26th Floor
New York, New York 10022
April 30, 2007
VIA FACSIMILE AND EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Mail Stop 4561
Attention: Ms. Elaine Wolff — Branch Chief
     
Re:
  Wellsford Real Properties, Inc.
Registration Statement on Form S-4 (File No. 333-139705)
Ladies and Gentlemen:
     Pursuant to Rule 461 under the Securities Act of 1933, Wellsford Real Properties, Inc., a Maryland corporation (the “Company”), hereby requests acceleration of the effective date of its Registration Statement on Form S-4 (File No. 333-139705) to 4 p.m., Eastern Daylight Time, on Tuesday, May 1, 2007, or as soon thereafter as practicable.
     In addition, we hereby acknowledge that:
  •   should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
 
  •   the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
 
  •   the Company may not assert this action as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

 

Securities and Exchange Commission
Page 2
     Please call the undersigned at (212) 812-4907 or Stephen M. Wiseman of King & Spalding LLP at (212) 556-2265 if you have any questions.
         
  WELLSFORD REAL PROPERTIES, INC.
 		  
  By:   /s/ Mark P. Cantaluppi    
    Name:   Mark P. Cantaluppi   
    Title:   Vice President, Chief
Financial Officer 		  
 
     
cc:
  Mr. Michael McTiernan
       United States Securities and Exchange Commission
 
    
 
  Mr. Jeffrey H. Lynford
       Wellsford Real Properties, Inc.
 
    
 
  Mr. Lloyd Lynford
       Reis, Inc.
 
    
 
  Mr. Stephen M. Wiseman
       King & Spalding LLP

 

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