September 13, 2017
VIA EDGAR
Ms. Sonia Gupta Barros
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| RE: | Alexander & Baldwin REIT Holdings, Inc. |
| Registration Statement on Form S-4 |
| File No. 333-219274 |
Dear Ms. Barros:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Alexander & Baldwin REIT Holdings, Inc. hereby requests acceleration of the effective date of the above-referenced Registration Statement to 4:00 p.m. Eastern Daylight Time on September 14, 2017, or as soon as practicable thereafter.
If you have any questions with respect to the foregoing, please contact Marc S. Gerber of Skadden, Arps, Slate, Meagher & Flom LLP at (202) 371-7233.
[signature page follows]
Sonia Gupta Barros
U.S. Securities and Exchange Commission
September 13, 2017
Page 2
Sincerely,
Alexander & Baldwin REIT Holdings, Inc. |
| /s/ Nelson N.S. Chun |
Nelson N.S. Chun Vice President |
| cc: | Marc S. Gerber |
| Skadden, Arps, Slate, Meagher & Flom LLP |