CORRESP 1 filename1.htm ACCELERATION REQUEST

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September 11, 2018

 

VIA EDGAR

 

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E., Mail Stop 3233

Washington, D.C. 20549

Attention: Erin Martin

 

Re:  Acceleration Request of Americold Realty Trust

Registration Statement on Form S-11

CIK No. 0001455863

 

Dear Ms. Martin:

 

On behalf of Americold Realty Trust (the “Company”), pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, I hereby request that the effective date of the Registration Statement on Form S-11 (File No. 333-227282) filed by the Company be accelerated to 4:30 p.m., Washington, D.C. time, on Thursday, September 13, 2018 or as soon thereafter as practicable.

 

Please contact me at (678) 387-4726, C. Spencer Johnson, III, of King & Spalding LLP at (404) 572-2765 or by email (csjohnson@kslaw.com), or Jeffrey M. Stein, of King & Spalding LLP at (404) 572-4729 or by email (jstein@kslaw.com) with any questions concerning this letter.

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Very truly yours,

/s/ Marc Smernoff

Marc Smernoff
Chief Financial Officer and
Executive Vice President

 

cc:

Sonia Gupta Barros

(Securities and Exchange Commission)

Fred Boehler

Jim Snyder

Tom Novosel

(Americold Realty Trust)

 

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Keith Townsend

C. Spencer Johnson, III

Jeffrey M. Stein

Peter Genz

(King & Spalding LLP)

 

Edward F. Petrosky

J. Gerard Cummins

Prabhat K. Mehta

(Sidley Austin LLP)

 

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