Tejon Ranch Co.
P.O. Box 1000
Lebec, California 93243
May 14, 2019
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attention: Sara von Althann
| Re: | Request for Acceleration of Effectiveness of Registration Statement on Form S-3 (File No. 333-231032) |
Ladies and Gentlemen:
Tejon Ranch Co. (the “Company”) hereby respectfully requests that, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the effectiveness of its Registration Statement on Form S-3 (File No. 333-231032) be accelerated so that the referenced Registration Statement will become effective on Monday, May 20, 2019, at 9:00 a.m., Eastern time, or as soon as practicable thereafter.
Please direct any questions regarding this filing to me at (661) 663-4220.
| Sincerely, | ||
| TEJON RANCH CO. | ||
| By: |
/s/ Robert Velasquez | |
| Robert Velasquez | ||
| Senior Vice President and Chief Financial Officer | ||
| cc: | Peter Wardle, Gibson, Dunn & Crutcher LLP |
| Ari Lanin, Gibson, Dunn & Crutcher LLP |