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CLIFFORD CHANCE US LLP 31 WEST 52ND STREET NEW YORK, NY 10019-6131 TEL +1 212 878 8000 FAX +1 212 878 8375 www.cliffordchance.com |
Direct Dial: +1 212 878-8526
E-mail: kathleen.werner@cliffordchance.com
June 13, 2017
VIA EDGAR AND FEDERAL EXPRESS
Sonia Gupta Barros
Rahul Patel
Office of Real Estate and Commodities
United States Securities and Exchange Commission
Division of Corporation Finance
Mailstop 3233
100 F Street, N.E.
Washington, D.C. 20549
Re: Safety, Income and Growth, Inc.
Amendment No. 3 to Registration Statement on Form S-11
File No. 333-217244
Dear Ms. Barros and Mr. Patel:
On behalf of our client, Safety, Income and Growth, Inc., we transmit for filing under the Securities Act of 1933, as amended, Amendment No. 3 to the Company’s Registration Statement on Form S-11.
If you have any questions regarding the foregoing, please do not hesitate to call me at (212) 878-8526.
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Sincerely, |
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/s/ Kathleen L. Werner |
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Kathleen L. Werner |
cc: Eric McPhee, Securities and Exchange Commission
Wilson Lee, Securities and Exchange Commission
Jay Sugarman, Safety, Income and Growth, Inc.
Geoffrey Jervis, Safety, Income and Growth, Inc.