-----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, BsjAsMabW+S12oFM9WqSuIhSw5f5MiqmkvdyTEqDEs0d+0SXRdI7ZGmn/SAoxC7h SIeLlc8gv9pSZDnmajw1zg== 0001193805-08-001007.txt : 20080527 0001193805-08-001007.hdr.sgml : 20080526 20080401122032 ACCESSION NUMBER: 0001193805-08-001007 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080401 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Winthrop Realty Trust CENTRAL INDEX KEY: 0000037008 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 346513657 STATE OF INCORPORATION: OH FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 7 BULFINCH PLACE STREET 2: SUITE 500 PO BOX 9507 CITY: BOSTON STATE: MA ZIP: 02114 BUSINESS PHONE: 6175704614 MAIL ADDRESS: STREET 1: 7 BULFINCH PLACE STREET 2: SUITE 500 PO BOX 9507 CITY: BOSTON STATE: MA ZIP: 02114 FORMER COMPANY: FORMER CONFORMED NAME: FIRST UNION REAL ESTATE EQUITY & MORTGAGE INVESTMENTS DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: FIRST UNION REALTY DATE OF NAME CHANGE: 19691012 CORRESP 1 filename1.htm Unassociated Document




April 1, 2008


Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C.  20549

Attention:  Kristina Aberg

Re:           
Winthrop Realty Trust
 
Registration Statement on Form S-3
 
File No. 333-148813

Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations promulgated under the Securities Act of 1933, Winthrop Realty Trust (the “Company”), hereby requests that its Registration Statement initially filed with the Securities and Exchange Commission (the “Commission”) on January 23, 2008, as amended by Amendment No. 1 (Registration No. 333-148813), be declared effective at 4:00 p.m. PM on April 10, 2008, or as soon thereafter as practicable.

The Company acknowledges that 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 Company acknowledges that 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 represents that it will not assert 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.

Very truly yours,

WINTHROP REALTY TRUST




By:  
/s/ Peter Braverman
 
Name:  
Peter Braverman
Title:    
President


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