Form: DRS

Draft registration statement submitted by Emerging Growth Company under Securities Act Section 6(e) or by Foreign Private Issuer under Division of Corporation Finance policy

March 7, 2013

Documents

  

355 South Grand Avenue

Los Angeles, California 90071-1560                

Tel: +1.213.485.1234    Fax: +1.213.891.8763

www.lw.com

   FIRM / AFFILIATE OFFICES
   Abu Dhabi    Moscow
   Barcelona    Munich
LOGO    Beijing    New Jersey
   Boston    New York
   Brussels    Orange County
March 7, 2013    Chicago    Paris
   Doha    Riyadh
   Dubai    Rome
   Frankfurt    San Diego
   Hamburg    San Francisco
   Hong Kong    Shanghai
   Houston    Silicon Valley
   London    Singapore
   Los Angeles    Tokyo

CONFIDENTIAL SUBMISSION VIA EDGAR

   Madrid    Washington, D.C.
   Milan   

Draft Registration Statement

  

U.S. Securities and Exchange Commission

     

Division of Corporation Finance

  

100 F. Street, N.E.

     

Washington, D.C. 20549

     

 

  Re: Rexford Industrial, Inc. Draft Registration Statement on Form S-11

Ladies and Gentlemen:

On behalf of our client, Rexford Industrial, Inc. (the “Company”), we are submitting a draft Registration Statement on Form S-11 (the “Registration Statement”) to the staff of the Securities and Exchange Commission for confidential nonpublic review pursuant to Section 6(e) of the Securities Act of 1933, as amended (the “Securities Act”). The Registration Statement submitted herewith relates to the initial public offering of the Company’s common stock.

On behalf of our client, we confirm to you that as of the date of this letter, the Company is an emerging growth company, as defined in Section 2(a)(19) of the Securities Act, because its total gross revenues during 2012, its most recently completed fiscal year, were less than $1.0 billion. In addition, on behalf of our client, we confirm to you that as of the date of this letter none of the disqualifying conditions set forth in Section 2(a)(19) have occurred.

A formal filing of the Registration Statement will be made at a later date, which in no event will be later than 21 days before the Company commences its road show.


March 7, 2013

Page 2

 

LOGO

 

If you have any questions or comments concerning this submission, please do not hesitate to call Bradley Helms at
(213) 891-8640 or Julian Kleindorfer at (213) 891-8371.

 

Very truly yours,
/s/ Bradley Helms
Bradley Helms
of LATHAM & WATKINS LLP