-----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, MXX4TwWVp2ZzfgJYfA6z6dtyzbAYmrDckFH/kFkGIwg3aO5EHa3BNsF25w0ApuV0 MXuEdsOgUoFG5rHPyThUYA== 0001104659-10-057354.txt : 20110104 0001104659-10-057354.hdr.sgml : 20110104 20101109180534 ACCESSION NUMBER: 0001104659-10-057354 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20101109 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 9, 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

 

 

Registration Statement on Form S-11

 

 

(File No. 333-170074)

 

 

Ladies and Gentlemen:

 

We refer to the registration statement on Form S-11 (File No. 333-170074) (the “Registration Statement”), of The Howard Hughes Corporation (the “Company”), filed with the Securities and Exchange Commission (the “Commission”).

 

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 on Friday, November 12, 2010 at 4:30 p.m. or as soon as practicable thereafter.

 

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; and

 

·                                          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

 

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