0001193125-18-325685.txt : 20181221 0001193125-18-325685.hdr.sgml : 20181221 20181113175435 ACCESSION NUMBER: 0001193125-18-325685 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20181113 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Tops Markets, LLC CENTRAL INDEX KEY: 0001495766 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-GROCERY STORES [5411] IRS NUMBER: 161592810 STATE OF INCORPORATION: NY FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 6363 MAIN ST. CITY: WILLIAMSVILLE STATE: NY ZIP: 14221 BUSINESS PHONE: 716-635-5000 MAIL ADDRESS: STREET 1: P.O. BOX 1027 CITY: BUFFALO STATE: NY ZIP: 14240 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Tops Gift Card Company, LLC CENTRAL INDEX KEY: 0001495765 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-GROCERY STORES [5411] IRS NUMBER: 263346105 STATE OF INCORPORATION: VA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 6363 MAIN ST. CITY: WILLIAMSVILLE STATE: NY ZIP: 14221 BUSINESS PHONE: 716-848-1371 MAIL ADDRESS: STREET 1: C/O DEBORAH E. KALSTEK STREET 2: THE GUARANTY BUILDING, 140 PEARL ST. CITY: BUFFALO STATE: NY ZIP: 14202 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Tops PT, LLC CENTRAL INDEX KEY: 0001495767 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-GROCERY STORES [5411] IRS NUMBER: 271702050 STATE OF INCORPORATION: NY FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 6363 MAIN ST. CITY: WILLIAMSVILLE STATE: NY ZIP: 14221 BUSINESS PHONE: 716-635-5000 MAIL ADDRESS: STREET 1: P.O. BOX 1027 CITY: BUFFALO STATE: NY ZIP: 14240 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Tops Holding LLC CENTRAL INDEX KEY: 0001483173 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-GROCERY STORES [5411] IRS NUMBER: 261252536 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TOPS MARKETS LLC STREET 2: P.O. BOX 1027 CITY: BUFFALO STATE: NY ZIP: 14240-1027 BUSINESS PHONE: 716-635-5000 MAIL ADDRESS: STREET 1: C/O MORGAN STANLEY CAPITAL PARTNERS STREET 2: 1585 BROADWAY, FLOOR 39 CITY: NEW YORK STATE: NY ZIP: 10036 FORMER COMPANY: FORMER CONFORMED NAME: Tops Holding Corp DATE OF NAME CHANGE: 20100203 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Erie Logistics LLC CENTRAL INDEX KEY: 0001754175 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-GROCERY STORES [5411] IRS NUMBER: 753069381 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: P.O. BOX 1027 CITY: BUFFALO STATE: NY ZIP: 14240 BUSINESS PHONE: 713-635-5000 MAIL ADDRESS: STREET 1: P.O. BOX 1027 CITY: BUFFALO STATE: NY ZIP: 14240 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TM1, LLC CENTRAL INDEX KEY: 0001754717 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-GROCERY STORES [5411] IRS NUMBER: 473992409 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O TOPS MARKETS, LLC STREET 2: P.O. BOX 1027 CITY: BUFFALO STATE: NY ZIP: 14221 BUSINESS PHONE: 716-635-5000 MAIL ADDRESS: STREET 1: C/O TOPS MARKETS, LLC STREET 2: P.O. BOX 1027 CITY: BUFFALO STATE: NY ZIP: 14221 CORRESP 1 filename1.htm CORRESP

TOPS MARKETS, LLC

PO Box 1027

Buffalo, NY 14240-1027

November 13, 2018

VIA EDGAR TRANSMISSION AND ELECTRONIC DELIVERY

Securities and Exchange Commission

Division of Corporate Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn: Jacqueline Kaufman

 

  Re:

Tops Markets, LLC and the other Applicants

Form T-3 (File No. 022-29065)

Ladies and Gentlemen:

We refer to Form T-3 (File No. 022-29065) (as amended, the “Form T-3”) of Tops Markets, LLC (the “Company”) and the other Applicants (as defined below), initially filed on October 1, 2018 with the Securities and Exchange Commission (the “Commission”), in connection with the qualification under the Trust Indenture Act of 1939, as amended (the “Act”), of the second lien indenture, among the Company, as issuer, the guarantors party thereto (such guarantors, collectively with the Company, the “Applicants”) and Ankura Trust Company, LLC as trustee and collateral agent, governing the Applicants’ new 13.000% Senior Secured Second Lien PIK Notes due 2024 (the “Indenture”).

On November 13, 2018, the Applicants filed Amendment No. 1 to the above referenced Form T-3. We hereby request the acceleration of the effectiveness of the above referenced Form T-3 as amended so that it may become effective at or prior to 5 p.m. (EDT) on November 15, 2018 or as soon as reasonably practicable thereafter.

In connection with the filing of the Form T-3, the Applicants acknowledge the following:

 

  •  

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 Applicants from their full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

  •  

the Applicants may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please call Heather Emmel at (212) 310-8849 of Weil, Gotshal & Manges LLP to confirm the effectiveness of the Form T-3.

 

Very truly yours,
TOPS MARKETS, LLC
By:  

/s/ Michael J. Biehler

  Name: Michael J. Biehler
  Title: Vice President, Chief Legal Officer & Secretary