0001564590-18-013447.txt : 20180614 0001564590-18-013447.hdr.sgml : 20180614 20180514170042 ACCESSION NUMBER: 0001564590-18-013447 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20180514 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GETTY REALTY CORP /MD/ CENTRAL INDEX KEY: 0001052752 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE [6500] IRS NUMBER: 113412575 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2 JERICHO PLAZA, SUITE 110 CITY: JERICHO STATE: NY ZIP: 11753-1681 BUSINESS PHONE: 5164785400 MAIL ADDRESS: STREET 1: 2 JERICHO PLAZA, SUITE 110 CITY: JERICHO STATE: NY ZIP: 11753-1681 CORRESP 1 filename1.htm gty-corresp.htm

 

GETTY REALTY CORP.

Two Jericho Plaza, Suite 110

Jericho, New York 11753-1681

 

VIA E-MAIL AND EDGAR

 

May 14, 2018

 

Shannon Sobotka

Staff Accountant

Office of Real Estate & Commodities

Division of Corporation Finance

U.S. Securities and Exchange Commission

Mail Stop 3233

100 F Street, NE

Washington, DC 20549

 

Re:

Getty Realty Corp.

 

Form 10-K for the year ended December 31, 2017

 

Filed March 1, 2018

 

File No. 001-13777

 

Dear Ms. Sobotka:

 

This letter is submitted on behalf of Getty Realty Corp. (the “Company,”) in response to the comment letter dated May 8, 2018, from the Staff of the Division of Corporation Finance of the Securities and Exchange Commission to Danion Fielding, Chief Financial Officer and Treasurer of the Company. For your convenience, we have set forth the Staff’s original comment in italics immediately preceding our response thereto.

 

Item 9B. Other Information, page 68

 

 

1.

We note your disclosure that the selected combined financial data is audited. We further note your response in your letter dated August 28, 2017 that in future filings you will either include an audit report and consent from the third-party accounting firm or will not label the summarized financial information as audited. Please clarify and or revise your disclosure in future filings.


Response: The Staff’s comment is noted. We inadvertently included the word “audited” in our disclosure. In future filings, the Company will not label the summarized financial information as audited.

 

If you have any further comments or would like to discuss the Company’s responses, please do not hesitate to contact the undersigned at (516) 478-5400.

 


 

 

Respectfully submitted,

 

/s/ Danion Fielding

 

Danion Fielding

Chief Financial Officer and Treasurer

 

 

cc:

William Demarest, SEC Staff Accountant

 

Joshua Dicker, Esq., General Counsel and Secretary

 

Wm. David Chalk, Esq., DLA Piper LLP (US)