March 9, 2005
BY FACSIMILE (202-942-9635) AND EDGAR
Securities and Exchange Commission
Division of Corporate Finance
450 Fifth Street, N.W.
Washington, DC 20549
Attention: Jeffrey Shady
| Re: | New Plan Excel Realty Trust, Inc. |
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| Registration Statement on Form S-3 (File No. 333-122193) |
Dear Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, New Plan Excel Realty Trust, Inc. (the “Company”) hereby requests acceleration of the effective date of the above-referenced Registration Statement to 5:00 p.m., Eastern Time, on Thursday, March 10, 2005, or as soon thereafter as practicable.
The Company acknowledges that: (i) should the Commission or its staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement; (ii) the action of the Commission or its staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and (iii) the Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
| Very truly yours, | ||
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| NEW PLAN EXCEL REALTY TRUST, INC. | ||
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| By: | /s/ Steven F. Siegel |
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| Steven F. Siegel | |
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| Executive Vice President, General Counsel and Secretary | |