<SEC-DOCUMENT>0001140361-18-036556.txt : 20181121
<SEC-HEADER>0001140361-18-036556.hdr.sgml : 20181121
<ACCEPTANCE-DATETIME>20180816173337
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-18-036556
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20180816

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Phillips Edison & Company, Inc.
		CENTRAL INDEX KEY:			0001476204
		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE INVESTMENT TRUSTS [6798]
		IRS NUMBER:				271106076
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		11501 NORTHLAKE DRIVE
		CITY:			CINCINNATI
		STATE:			OH
		ZIP:			45249
		BUSINESS PHONE:		513-554-1110

	MAIL ADDRESS:	
		STREET 1:		11501 NORTHLAKE DRIVE
		CITY:			CINCINNATI
		STATE:			OH
		ZIP:			45249

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PHILLIPS EDISON GROCERY CENTER REIT I, INC.
		DATE OF NAME CHANGE:	20141205

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Phillips Edison Grocery Center REIT I, Inc.
		DATE OF NAME CHANGE:	20141205

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Phillips Edison - ARC Shopping Center REIT Inc.
		DATE OF NAME CHANGE:	20091105
</SEC-HEADER>
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<TYPE>CORRESP
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left">August 16, 2018</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-WEIGHT: bold; TEXT-ALIGN: left"><u>Via EDGAR</u></div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left">Erin E. Martin<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'"><br>
</font>Legal Branch Chief<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'"><br>
</font>Division of Corporation Finance<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'"><br>
</font>U.S. Securities and Exchange Commission<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'"><br>
</font>Division of Corporation Finance | Office of Real Estate &amp; Commodities<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'"><br>
</font>100 F Street, N.E.<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'"><br>
</font> Washington, D.C. 20549</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-WEIGHT: bold; TEXT-ALIGN: left">&#160;Phillips Edison &amp; Company, Inc.</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-WEIGHT: bold; TEXT-ALIGN: left">&#160;Registration Statement on Form S-4</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-WEIGHT: bold; TEXT-ALIGN: left">&#160;Filed August 6, 2018</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-WEIGHT: bold; TEXT-ALIGN: left">&#160;File No. 333-226625</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify">Dear Ms. Martin:</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify; TEXT-INDENT: 36pt">In connection with the letter dated August 16, 2018 pursuant to which Latham &amp; Watkins LLP, on behalf of Phillips Edison &amp; Company, Inc. (the &#8220;<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-WEIGHT: bold; FONT-STYLE: italic">Company</font>&#8221;), responded to the comments of the staff (the &#8220;<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-WEIGHT: bold; FONT-STYLE: italic">Staff</font>&#8221;) of the Division of Corporation Finance of the Securities and Exchange Commission (the &#8220;<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-WEIGHT: bold; FONT-STYLE: italic">Commission</font>&#8221;), received telephonically on August 9, 2018, the Company hereby acknowledges that (a)&#160;the Company is responsible for the adequacy and accuracy of the disclosure in the filings it makes with the Commission, (b)&#160;Staff comments or changes to disclosures in response to Staff comments do not foreclose the Commission from taking any action with respect to the filings, and (c)&#160;the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left">Very truly yours,</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left">PHILLIPS EDISON &amp; COMPANY, INC.</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left">By:</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left">/s/ Jeffrey S. Edison</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left">Name:</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left">Jeffrey S. Edison</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left">Title:</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left">Chief Executive Officer</div>
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