Spirit MTA REIT
2727 North Harwood Street, Suite 300
Dallas, Texas 75201
May 8, 2018
VIA EDGAR AND EMAIL
Securities and Exchange Commission
Division of Corporate Finance
100 F. Street, N.E.
Washington, D.C. 20549-4628
Attn: Jennifer Gowetski
| Re: | Spirit MTA REIT |
| Registration Statement on Form 10 (File No. 001-38414) |
Dear Ms. Gowetski:
Pursuant to Rule 12d1-2 under the Securities Act of 1934, as amended, Spirit MTA REIT (the “Company”) hereby requests that the effectiveness of its Registration Statement on Form 10, File No. 001-38414 (the “Registration Statement”) be accelerated to 4:00 p.m., Eastern Time, on May 10, 2018, or as soon thereafter as practicable.
We request that we be notified of such effectiveness by a telephone call to Julian Kleindorfer of Latham & Watkins LLP, the Company’s counsel, at (213) 891-8371.
[Signature page follows.]
| Sincerely, | ||
| SPIRIT MTA REIT | ||
| By: | /s/ Jackson Hsieh | |
| Name: | Jackson Hsieh | |
| Title: | President | |
| cc: | Julian Kleindorfer, Latham & Watkins LLP |
| Lewis Kneib, Latham & Watkins LLP |