0001193125-13-481331.txt : 20140225 0001193125-13-481331.hdr.sgml : 20140225 20131220185136 ACCESSION NUMBER: 0001193125-13-481331 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20131220 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PMC COMMERCIAL TRUST /TX CENTRAL INDEX KEY: 0000908311 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 756446078 STATE OF INCORPORATION: TX FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 17950 PRESTON RD STREET 2: SUITE 600 CITY: DALLAS STATE: TX ZIP: 75252 BUSINESS PHONE: 972-349-3200 MAIL ADDRESS: STREET 1: 17950 PRESTON RD STREET 2: SUITE 600 CITY: DALLAS STATE: TX ZIP: 75252 CORRESP 1 filename1.htm CORRESPONDENCE

PMC Commercial Trust

17950 Preston Road, Suite 600

Dallas, Texas 75252

December 20, 2013

Securities and Exchange Commission

100 F Street N.E.

Washington, D.C. 20549

 

  Re: PMC Commercial Trust
       Registration Statement on Form S-4 (Registration No. 333-190934)

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, PMC Commercial Trust (the “Company”) hereby requests that the effectiveness of the above-referenced Registration Statement be accelerated to 1:00 p.m. (Washington, D.C. time) on December 24, 2013, 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 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.

 

Very truly yours,
PMC COMMERCIAL TRUST
By:   /s/ Jan F. Salit
 

Jan F. Salit

Chief Executive Officer and President