March 4, 2014
VIA EDGAR AND EMAIL
Mellissa Campbell Duru
Special Counsel
Office of Mergers & Acquisitions
U.S. Securities and Exchange Commission
Washington, D.C. 20549-3628
Re: | CatchMark Timber Trust, Inc. (the “Company”) |
Schedule 14D-9 |
File No. 05-87801 |
Dear Ms. Duru:
In connection with submitting our response to the comments of the staff of the Securities and Exchange Commission (the “Commission”) to the Company’s Schedule 14D-9 filed with the Commission on February 19, 2014, the Company hereby acknowledges that:
(i) | the Company is responsible for the adequacy and accuracy of the disclosure in the filing; |
(ii) | staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
(iii) | the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
If you have any questions, please do not hesitate to contact me at (770) 243-8641.
Sincerely, |
/s/ Brian M. Davis |
Brian M. Davis Senior Vice President and Chief Financial Officer |
6200 The Corners Parkway Norcross, GA 30092 Tel: 770-449-7800 Tel: 800-448-1010 Fax: 770-243-8199
www.CatchMarkTimber.com