Trinity Place Holdings Inc.
340 Madison Avenue
New York, New York 10173
February 1, 2022
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
| Re: | Trinity Place Holdings Inc. |
Registration Statement on Form S-3
Filed on January 21, 2022
File No. 333-262293
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Trinity Place Holdings Inc., a Delaware corporation hereby respectfully requests that the Securities and Exchange Commission accelerate the effective date of the above referenced Registration Statement on Form S-3 so that it will become effective at 9:00 a.m. Eastern Time on February 3, 2022, or as soon as practicable thereafter.
| Very truly yours, | ||
| TRINITY PLACE HOLDINGS INC. | ||
| By: | /s/ Steven Kahn | |
| Name: | Steven Kahn | |
| Title: | Chief Financial Officer | |
