0001193125-11-006266.txt : 20110628 0001193125-11-006266.hdr.sgml : 20110628 20110112061007 ACCESSION NUMBER: 0001193125-11-006266 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110112 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CB RICHARD ELLIS INVESTORS INC CENTRAL INDEX KEY: 0001266024 IRS NUMBER: 953742122 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 970 W 190TH STREET STREET 2: SUITE 560 CITY: TORRANCE STATE: CA ZIP: 90502 BUSINESS PHONE: 3103605887 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CBRE PROFI ACQUISITION CORP CENTRAL INDEX KEY: 0001266027 IRS NUMBER: 336764889 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 970 W 190TH STREET STREET 2: SUITE 560 CITY: TORRANCE STATE: CA ZIP: 90502 BUSINESS PHONE: 3103605887 FILER: COMPANY DATA: COMPANY CONFORMED NAME: INSIGNIA ESG CAPITAL CORP CENTRAL INDEX KEY: 0001266036 IRS NUMBER: 510390846 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 970 W 190TH STREET STREET 2: SUITE 560 CITY: TORRANCE STATE: CA ZIP: 90502 BUSINESS PHONE: 3103805887 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TRAMMELL CROW CO CENTRAL INDEX KEY: 0001022438 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE OPERATORS (NO DEVELOPERS) & LESSORS [6510] IRS NUMBER: 752721454 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2001 ROSE AVENUE STREET 2: TRAMMELL CROW CENTER CITY: DALLAS STATE: TX ZIP: 75201 BUSINESS PHONE: 2148633000 MAIL ADDRESS: STREET 1: 2001 ROSS AVENUE STREET 2: TRAMMELL CROW CENTER CITY: DALLAS STATE: TX ZIP: 75201 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CB RICHARD ELLIS SERVICES INC CENTRAL INDEX KEY: 0000852203 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE [6500] IRS NUMBER: 521616016 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 865 SOUTH FIGUEROA STREET STREET 2: SUITE 3500 CITY: LOS ANGELES STATE: CA ZIP: 90017 BUSINESS PHONE: 2136133226 MAIL ADDRESS: STREET 1: 200 NORTH SEPULVEDA BLVD CITY: EL SEGUNDO STATE: CA ZIP: 90245 FORMER COMPANY: FORMER CONFORMED NAME: CB COMMERCIAL REAL ESTATE SERVICES GROUP INC DATE OF NAME CHANGE: 19980521 FORMER COMPANY: FORMER CONFORMED NAME: CB COMMERCIAL HOLDINGS INC DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: CB ACQUISITION CORP DATE OF NAME CHANGE: 19890731 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CB RICHARD ELLIS GROUP INC CENTRAL INDEX KEY: 0001138118 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE [6500] IRS NUMBER: 943391143 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11150 SANTA MONICA BOULEVARD STREET 2: SUITE 1600 CITY: LOS ANGELES STATE: CA ZIP: 90025 BUSINESS PHONE: 310-405-8900 MAIL ADDRESS: STREET 1: 11150 SANTA MONICA BOULEVARD STREET 2: SUITE 1600 CITY: LOS ANGELES STATE: CA ZIP: 90025 FORMER COMPANY: FORMER CONFORMED NAME: CBRE HOLDING INC DATE OF NAME CHANGE: 20010411 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WESTMARK REAL ESTATE ACQUISITION PARTNERSHIP LP CENTRAL INDEX KEY: 0001159291 IRS NUMBER: 954535866 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 865 SOUTH FIGUEROA STREET STREET 2: SUITE 3400 CITY: LOS ANGELES STATE: CA ZIP: 90017 BUSINESS PHONE: 2135834318 MAIL ADDRESS: STREET 1: 200 NORTH SEPULVEDA BLVD. STREET 2: SUITE 300 CITY: EL SEGUNDO STATE: CA ZIP: 90245 FILER: COMPANY DATA: COMPANY CONFORMED NAME: VINCENT F MARTIN JR INC CENTRAL INDEX KEY: 0001159292 IRS NUMBER: 953695032 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 865 SOUTH FIGUEROA STREET STREET 2: SUITE 3400 CITY: LOS ANGELES STATE: CA ZIP: 90017 BUSINESS PHONE: 2136834318 MAIL ADDRESS: STREET 1: 200 NORTH SEPULVEDA BLVD. STREET 2: SUITE 300 CITY: EL SEGUNDO STATE: CA ZIP: 90245 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CBRE CAPITAL MARKETS OF TEXAS LP CENTRAL INDEX KEY: 0001159295 IRS NUMBER: 741949382 STATE OF INCORPORATION: TX FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2800 POST OAK BOULEVARD STREET 2: SUITE 2100 CITY: HOUSTON STATE: TX ZIP: 77056 BUSINESS PHONE: 7137871900 MAIL ADDRESS: STREET 1: 2800 POST OAK BOULEVARD STREET 2: SUITE 2100 CITY: HOUSTON STATE: TX ZIP: 77056 FORMER COMPANY: FORMER CONFORMED NAME: L J MELODY & CO OF TEXAS DATE OF NAME CHANGE: 20010918 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CBRE CAPITAL MARKETS INC CENTRAL INDEX KEY: 0001159296 IRS NUMBER: 760590855 STATE OF INCORPORATION: TX FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2800 POST OAK BOULEVARD STREET 2: SUITE 2100 CITY: HOUSTON STATE: TX ZIP: 77056 BUSINESS PHONE: 7137871900 MAIL ADDRESS: STREET 1: 2800 POST OAK BOULEVARD STREET 2: SUITE 2100 CITY: HOUSTON STATE: TX ZIP: 77056 FORMER COMPANY: FORMER CONFORMED NAME: L J MELODY & CO DATE OF NAME CHANGE: 20010918 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HOLDPAR B CENTRAL INDEX KEY: 0001159302 IRS NUMBER: 954536363 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 865 SOUTH FIGUEROA STREET STREET 2: SUITE 3400 CITY: LOS ANGELES STATE: CA ZIP: 90017 BUSINESS PHONE: 2136834318 MAIL ADDRESS: STREET 1: 200 NORTH SEPULVEDA BLVD. STREET 2: SUITE 300 CITY: EL SEGUNDO STATE: CA ZIP: 90245 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HOLDPAR A CENTRAL INDEX KEY: 0001159303 IRS NUMBER: 954536362 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 200 NORTH SEPULVEDA BLVD. STREET 2: SUITE 300 CITY: EL SEGUNDO STATE: CA ZIP: 90245 BUSINESS PHONE: 3105638600 MAIL ADDRESS: STREET 1: 200 NORTH SEPULVEDA BLVD. STREET 2: SUITE 300 CITY: EL SEGUNDO STATE: CA ZIP: 90245 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CBRE LJM MORTGAGE CO LLC CENTRAL INDEX KEY: 0001159307 IRS NUMBER: 742900986 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 970 W 190TH STREET STREET 2: SUITE 560 CITY: TORRANCE STATE: CA ZIP: 90502 BUSINESS PHONE: 3103805887 MAIL ADDRESS: STREET 1: 200 NORTH SEPULVEDA BLVD. STREET 2: SUITE 300 CITY: EL SEGUNDO STATE: CA ZIP: 90245 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CBRE LJM NEVADA INC CENTRAL INDEX KEY: 0001159309 IRS NUMBER: 760592505 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 970 W 190TH STREET STREET 2: SUITE 560 CITY: TORRANCE STATE: CA ZIP: 90502 BUSINESS PHONE: 3103805887 MAIL ADDRESS: STREET 1: 200 NORTH SEPULVEDA BLVD. STREET 2: SUITE 300 CITY: EL SEGUNDO STATE: CA ZIP: 90245 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CB RICHARD ELLIS INC CENTRAL INDEX KEY: 0001159311 IRS NUMBER: 952743174 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 970 W 190TH STREET STREET 2: SUITE 560 CITY: TORRANCE STATE: CA ZIP: 90502 BUSINESS PHONE: 3103805887 MAIL ADDRESS: STREET 1: 200 NORTH SEPULVEDA BLVD. STREET 2: SUITE 300 CITY: EL SEGUNDO STATE: CA ZIP: 90245 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CB RICHARD ELLIS INVESTORS LLC CENTRAL INDEX KEY: 0001159313 IRS NUMBER: 953695034 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 865 SOUTH FIGUEROA STREET STREET 2: SUITE 3500 CITY: LOS ANGELES STATE: CA ZIP: 90071 BUSINESS PHONE: 2136834318 MAIL ADDRESS: STREET 1: 200 NORTH SEPULVEDA BLVD. STREET 2: SUITE 300 CITY: EL SEGUNDO STATE: CA ZIP: 90245 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TC Houston, Inc. CENTRAL INDEX KEY: 0001471668 IRS NUMBER: 752396198 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2001 ROSS AVENUE STREET 2: SUITE 3400 CITY: DALLAS STATE: TX ZIP: 75201 BUSINESS PHONE: 214-863-3000 MAIL ADDRESS: STREET 1: 2001 ROSS AVENUE STREET 2: SUITE 3400 CITY: DALLAS STATE: TX ZIP: 75201 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TCCT Real Estate, Inc. CENTRAL INDEX KEY: 0001471669 IRS NUMBER: 752396196 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2001 ROSS AVENUE STREET 2: SUITE 3400 CITY: DALLAS STATE: TX ZIP: 75201 BUSINESS PHONE: 214-863-3000 MAIL ADDRESS: STREET 1: 2001 ROSS AVENUE STREET 2: SUITE 3400 CITY: DALLAS STATE: TX ZIP: 75201 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TCDFW, Inc. CENTRAL INDEX KEY: 0001471670 IRS NUMBER: 752396199 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2001 ROSS AVENUE STREET 2: SUITE 3400 CITY: DALLAS STATE: TX ZIP: 75201 BUSINESS PHONE: 214-863-3000 MAIL ADDRESS: STREET 1: 2001 ROSS AVENUE STREET 2: SUITE 3400 CITY: DALLAS STATE: TX ZIP: 75201 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Trammell Crow Development & Investment, Inc. CENTRAL INDEX KEY: 0001471671 IRS NUMBER: 205973401 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2001 ROSS AVENUE STREET 2: SUITE 3400 CITY: DALLAS STATE: TX ZIP: 75201 BUSINESS PHONE: 214-863-3000 MAIL ADDRESS: STREET 1: 2001 ROSS AVENUE STREET 2: SUITE 3400 CITY: DALLAS STATE: TX ZIP: 75201 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Trammell Crow Services, Inc. CENTRAL INDEX KEY: 0001471672 IRS NUMBER: 752378868 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2001 ROSS AVENUE STREET 2: SUITE 3400 CITY: DALLAS STATE: TX ZIP: 75201 BUSINESS PHONE: 214-863-3000 MAIL ADDRESS: STREET 1: 2001 ROSS AVENUE STREET 2: SUITE 3400 CITY: DALLAS STATE: TX ZIP: 75201 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Polacheck Company, Inc. CENTRAL INDEX KEY: 0001471720 IRS NUMBER: 391159669 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11150 SANTA MONICA BLVD., STE. 1600 CITY: LOS ANGELES STATE: CA ZIP: 90025 BUSINESS PHONE: 310-405-8900 MAIL ADDRESS: STREET 1: 11150 SANTA MONICA BLVD., STE. 1600 CITY: LOS ANGELES STATE: CA ZIP: 90025 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CBRE Technical Services, LLC CENTRAL INDEX KEY: 0001471721 IRS NUMBER: 043507926 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11150 SANTA MONICA BLVD., STE. 1600 CITY: LOS ANGELES STATE: CA ZIP: 90025 BUSINESS PHONE: 310-405-8900 MAIL ADDRESS: STREET 1: 11150 SANTA MONICA BLVD., STE. 1600 CITY: LOS ANGELES STATE: CA ZIP: 90025 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CBRE Loan Services, Inc. CENTRAL INDEX KEY: 0001471722 IRS NUMBER: 800456541 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2800 POST OAK BLVD, STE. 2100 CITY: HOUSTON STATE: TX ZIP: 77056 BUSINESS PHONE: 713-787-1900 MAIL ADDRESS: STREET 1: 2800 POST OAK BLVD, STE. 2100 CITY: HOUSTON STATE: TX ZIP: 77056 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CB/TCC, LLC CENTRAL INDEX KEY: 0001471723 IRS NUMBER: 260468617 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11150 SANTA MONICA BLVD., STE. 1600 CITY: LOS ANGELES STATE: CA ZIP: 90025 BUSINESS PHONE: 310-405-8900 MAIL ADDRESS: STREET 1: 11150 SANTA MONICA BLVD., STE. 1600 CITY: LOS ANGELES STATE: CA ZIP: 90025 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CB/TCC Holdings LLC CENTRAL INDEX KEY: 0001471724 IRS NUMBER: 421718517 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11150 SANTA MONICA BLVD., STE. 1600 CITY: LOS ANGELES STATE: CA ZIP: 90025 BUSINESS PHONE: 310-405-8900 MAIL ADDRESS: STREET 1: 11150 SANTA MONICA BLVD., STE. 1600 CITY: LOS ANGELES STATE: CA ZIP: 90025 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CB HoldCo, Inc. CENTRAL INDEX KEY: 0001471725 IRS NUMBER: 260468454 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11150 SANTA MONICA BLVD., STE. 1600 CITY: LOS ANGELES STATE: CA ZIP: 90025 BUSINESS PHONE: 310-405-8900 MAIL ADDRESS: STREET 1: 11150 SANTA MONICA BLVD., STE. 1600 CITY: LOS ANGELES STATE: CA ZIP: 90025 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CB/TCC Global Holdings Ltd CENTRAL INDEX KEY: 0001471726 IRS NUMBER: 980518702 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11150 SANTA MONICA BLVD., STE. 1600 CITY: LOS ANGELES STATE: CA ZIP: 90025 BUSINESS PHONE: 310-405-8900 MAIL ADDRESS: STREET 1: 11150 SANTA MONICA BLVD., STE. 1600 CITY: LOS ANGELES STATE: CA ZIP: 90025 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CBRE Government Services, LLC CENTRAL INDEX KEY: 0001506781 IRS NUMBER: 800659792 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 750 9TH STREET STREET 2: SUITE 900 CITY: WASHINGTON STATE: DC ZIP: 20001 BUSINESS PHONE: 310-405-8900 MAIL ADDRESS: STREET 1: 11150 SANTA MONICA BOULEVARD STREET 2: SUITE 1600 CITY: LOS ANGELES STATE: CA ZIP: 90025 CORRESP 1 filename1.htm SEC Response Letter

SIMPSON THACHER & BARTLETT LLP

425 LEXINGTON AVENUE

NEW YORK, NY 10017-3954

(212) 455-2000

 

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DIRECT DIAL NUMBER

   

E-MAIL ADDRESS

 

VIA EDGAR   January 12, 2011

 

  Re: CB Richard Ellis Group, Inc. and Additional Registrants

Registration Statement on Form S-4

Registration No.: 333-170974

Division of Corporate Finance

U.S. Securities and Exchange Commission

100 F Street, N.E., Mail Stop 7010

Washington, D.C. 20549

Attention: Jerard T. Gibson

Dear Mr. Gibson:

On behalf of CB Richard Ellis Group, Inc. (the “Company”) and the additional registrants named in the above-referenced Registration Statement on Form S-4 (the “Registration Statement”), we are providing the following responses to your comment letter, dated December 17, 2010, regarding the Registration Statement. To assist your review, we have retyped the text of the staff’s comments in italics below. The responses and information described below are based upon information provided to us by the Company.

 

1. We note that you have requested confidential treatment of portions of a material agreement filed with the Commission. Please be advised that comments, if any, to this confidential treatment request will be forthcoming in a separate letter. If we issue any comments to the confidential treatment request, we will act upon any request for acceleration of the effective date of the Form S-4 and, pursuant to delegated authority, grant acceleration of the effective date only after you have complied with our comments.

The Company acknowledges the staff’s comment.

 

BEIJING    HONG KONG    LONDON    LOS ANGELES    PALO ALTO    SÃO PAULO    TOKYO    WASHINGTON, D.C.

 

SIMPSON THACHER & BARTLETT LLP   

 

-2-

    January 12, 2011

 

2. Please include a description of the tax consequences associated with your REIT status and file a tax opinion as an exhibit to the registration statement or advise us why such revision and filing is not required. It appears that the tax consequences would be material to investors. Refer to Item 601(b)(8) of Regulation S-K.

The Company advises the staff that the Company and the additional registrants are not REITs and, therefore, the Company believes it is not required to include a description of the tax consequences associated with REIT status or file a tax opinion as an exhibit to the Registration Statement.

Please do not hesitate to call William B. Brentani at (650) 251-5110 with any questions or further comments you may have regarding this filing or if you wish to discuss the above responses.

Very truly yours,

/s/ Simpson Thacher & Bartlett LLP

SIMPSON THACHER & BARTLETT LLP

 

cc: U.S. Securities and Exchange Commission

Sonia G. Barros, Special Counsel

Jerard T. Gibson, Staff Attorney

CB Richard Ellis Group, Inc.

Laurence H. Midler