0001144204-13-005569.txt : 20130318 0001144204-13-005569.hdr.sgml : 20130318 20130201215504 ACCESSION NUMBER: 0001144204-13-005569 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20130201 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ARC Realty Finance Trust, Inc. CENTRAL INDEX KEY: 0001562528 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 000000000 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 405 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10022 BUSINESS PHONE: 212-969-3000 MAIL ADDRESS: STREET 1: 405 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10022 CORRESP 1 filename1.htm

 

One Atlantic Center

1201 West Peachtree Street

Atlanta, GA 30309-3424

 

404-881-7000

Fax: 404-881-7777

www.alston.com

 

Rosemarie A. Thurston Direct Dial: 404-881-4417 Email: rosemarie.thurston@alston.com

  

February 1, 2013

 

Via EDGAR AND Overnight Delivery

 

Mr. Michael McTiernan  
Assistant Director  
Division of Corporation Finance  
U.S. Securities and Exchange Commission  
Mail Stop 3010  
Washington, D.C. 20549-6010  

 

Re: ARC Realty Finance Trust, Inc.
  Registration Statement on Form S-11
  File No. 333-186111

 

Dear Mr. McTiernan:

 

This letter sets forth the response of our client, ARC Realty Finance Trust, Inc. (the “Issuer”), to the comments by the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) in the letter dated January 31, 2013 regarding the Issuer’s registration statement on Form S-11 (the “Registration Statement”). The Issuer has today filed an amendment (“Amendment No. 2”) to the Registration Statement via EDGAR. For your convenience, we have set forth below each of the Staff’s comments followed by the relevant response.

 

Table I: Experience in Raising and Investing Funds, page A-3

 

1.           Comment:     We note your response to comment two. However, as we do not see any changes to the filing in response to comments 26 and 27, we reissue the comments.

 

Response:     Per our conversation with the Staff on February 1, 2013, the Issuer undertakes to revise Table I in response to the Staff’s comment when it updates its prior performance information on or before April 30, 2013.

 

 

Atlanta • Brussels • Charlotte • Dallas • Los Angeles • New York • Research Triangle • Silicon Valley • Ventura County • Washington, D.C.

 

 
 

 

Mr. Michael McTiernan

February 1, 2013

Page 2

 

Notes to Consolidated Financial Statements, page F-8

 

Note 2. Summary of Significant Accounting Policies, page F-8

 

2.           Comment:     We note your disclosure that a statement of operations is not presented and earnings per share has not been computed as it is deemed not meaningful. As a statement of operations has been presented for the period ended please update your disclosure accordingly.

 

Response:     The Issuer has revised page F-8 of the prospectus in Amendment No. 2 in response to the Staff’s comment.

 

Should you have any further questions or need additional information, please do not hesitate to contact me at 404-881-4417.

 

  Sincerely,
   
  /s/ Rosemarie A. Thurston
  Rosemarie A. Thurston

 

cc: Lesley H. Solomon, Alston & Bird LLP
  Nicholas S. Schorsch, ARC Realty Finance Trust, Inc.
  Nicholas Radesca, ARC Realty Finance Trust, Inc.
   

 

 

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