TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo August 16, 2023 George F. Chappelle, Jr. Chief Executive Officer Americold Realty Trust, Inc. 10 Glenlake Parkway, Suite 600 Atlanta, Georgia 30328 Re: Americold Realty Trust, Inc. Definitive Proxy Statement on Schedule 14A Filed April 6, 2023 File No. 001-34723 Dear George F. Chappelle: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Disclosure Review Program