SEC – ‘UPLOAD’ from 7/18/22 re: PotlatchDeltic Corp. – ‘TEXT-EXTRACT’

On:  Monday, 7/18/22, at 1:30pm ET   ·   Delayed-Release:  Filing ¶  –  Release Delayed   ·   Accession #:  0-22-7535

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Comment or Other Letter from the SEC   —   Delayed-Release

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: LETTER      Comment or Other Letter from the SEC                 PDF     37K 
 2: TEXT-EXTRACT  Comment or Other Letter from the SEC - PDF's         1      5K 
                Text                                                             

‘TEXT-EXTRACT’   —   Comment or Other Letter from the SEC – PDF’s Text

United States securities and exchange commission logo                           

July 18, 2022                                 

Eric J. Cremers                                                   
Chief Executive Officer                                           
POTLATCHDELTIC CORP                                               
601 West First Avenue, Suite 1600                                 
Spokane, WA 99201                                                 

                                                       Re: POTLATCHDELTIC CORP
                                                    Registration
Statement on Form S-4                                                           
                                                           Filed July 11, 2022
                                                           File No. 333-266076

Dear Mr. Cremers:                                                 

        This is to advise you that we have not reviewed and will not
review your registration                                                        
statement.                                                        

      Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you                                                     
      that the company and its management are responsible for the accuracy and
adequacy of their                                                               
     disclosures, notwithstanding any review, comments, action or absence of
action by the staff.                                                            

           Please contact Melanie Singh at 202-551-4074 or Ruairi Regan at
202-551-3269 with any                                                           
questions.                                                        

Sincerely,                                    

Division of Corporation Finance               

Office of Real Estate & Construction          
   cc:                                              Eric A. DeJong, Esq.

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘UPLOAD’ Filing		Date		Other Filings
Filed on:		7/18/22		UPLOAD
		7/11/22		S-4,  UPLOAD
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