-----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, VM3j1GbRovXhZoVyMMu6UV3WQ2ABr8Qh/GMhjya3Iw62V1f4wruo4PaUq8s7IFaV RN5jCNddWDzYPf49SrSzFg== 0001104659-10-056201.txt : 20101230 0001104659-10-056201.hdr.sgml : 20101230 20101104204931 ACCESSION NUMBER: 0001104659-10-056201 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20101104 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Howard Hughes Corp CENTRAL INDEX KEY: 0001498828 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 364673192 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE GALLERIA TOWER STREET 2: 13355 NOEL ROAD, SUITE 950 CITY: DALLAS STATE: TX ZIP: 75240 BUSINESS PHONE: 214-741-7744 MAIL ADDRESS: STREET 1: ONE GALLERIA TOWER STREET 2: 13355 NOEL ROAD, SUITE 950 CITY: DALLAS STATE: TX ZIP: 75240 FORMER COMPANY: FORMER CONFORMED NAME: Spinco, Inc. DATE OF NAME CHANGE: 20100811 CORRESP 1 filename1.htm

 

November 4, 2010

 

VIA EDGAR AND FACSIMILE

Securities and Exchange Commission

100 F Street, N.E., Mail Stop 3030

Washington, D.C.  20549

 

Attn: Ms. Karen J. Garnett

 

Re:

The Howard Hughes Corporation

 

Amendment No. 3 to Registration Statement on Form 10-12B

 

Filed November 4, 2010

 

(File No. 001-34856)

 

 

Ladies and Gentlemen:

 

We refer to Amendment No. 3 to the Registration Statement on Form 10-12B (File No. 001-34856) (the “Registration Statement”), of The Howard Hughes Corporation (the “Company”), that was filed with the Securities and Exchange Commission (the “Commission”) on November 4, 2010.

 

In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby respectfully request the acceleration of the effectiveness of the Registration Statement so that it may become effective as soon as practicable on Friday, November 5, 2010.

 

The Company acknowledges 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 Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing.

 

·                                          The Company 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 Matthew Bloch at (212) 310-8165 or Heather Emmel at (212) 310-8849 of Weil, Gotshal & Manges LLP to confirm the effectiveness of the Registration Statement.

 

 

 

 

Very truly yours,

 

 

 

 

 

The Howard Hughes Corporation

 

 

 

 

 

 

 

 

By:

/s/ Linda Wight

 

 

 

Linda Wight

 

 

 

Vice President

 

 -----END PRIVACY-ENHANCED MESSAGE-----