Seritage Growth Properties
500 Fifth Avenue, Suite 1530
New York, New York 10010
December 6, 2021
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: | Seritage Growth Properties |
Registration Statement on Form S-3
File No. 333-261418
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Seritage Growth Properties (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement on Form S-3 be accelerated so that the Registration Statement may become effective at 4:00 p.m., Eastern Time, on December 8, 2021, or as soon thereafter as practicable.
If you have any questions regarding this request, please contact Joshua Wechsler of Fried, Frank, Harris, Shriver & Jacobson LLP, counsel to the Company, at (212) 859-8689.
Very truly yours, | ||||
SERITAGE GROWTH PROPERTIES | ||||
By: | /s/ Matthew Fernand | |||
Name: | Matthew Fernand | |||
Title: | Chief Legal Officer |