Tejon Ranch Co.
P.O. Box 1000
Lebec, California 93243
May 23, 2025
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attention: Ruairi Regan
Re: Request for Acceleration of Effectiveness of Registration Statement on Form S-3 (File No. 333-287361)
Mr. Regan,
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. 333-287361) be accelerated and that it be declared effective on Wednesday, May 28, 2025, at 4:00 p.m. Eastern time, or as soon as practicable thereafter.
Please direct any questions regarding this filing to Bill Wortmann of Gibson, Dunn & Crutcher LLP at (202) 887-3649.
| Sincerely, | ||
| TEJON RANCH CO. | ||
| By: | /s/ Brett Brown | |
| Brett Brown | ||
| Executive Vice President and Chief Financial Officer | ||
cc: Bill Wortmann, Gibson, Dunn & Crutcher LLP