SEC Comment Letter for COUSINS PROPERTIES INC (CUZ) (CIK 0000025232) (CUZ) — Aug 11, 2006

COUSINS PROPERTIES INC (CUZ) (CIK 0000025232)
Date: Aug. 11, 2006 · CIK: 0000025232 · Accession: 0000000000-06-038445

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Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

File numbers found in text: 001-11312

Date

August 11, 2006

Author

Linda VanDoorn

Form

UPLOAD

Company

COUSINS PROPERTIES INC (CUZ) (CIK 0000025232)

Letter

Mail Stop 4561 August 11, 2006 James A. Fleming 2500 Windy Ridge Parkway, Suite 1600 Atlanta, GA 30339

Re: Cousins Properties Incorporated Form 10-K for Fiscal Ye ar Ended December 31, 2005 Filed March 14, 2006 File No. 001-11312

Dear Mr. Fleming:

We have completed our review of your Fo rm 10-K and do not, at this time, have any further comments.

You may contact Yolanda Crittendon, Sta ff Accountant, at (202) 551-3472 or the undersigned at (202) 551-3498 if you have questions.

S i n c e r e l y ,

Linda VanDoorn Senior Assistant Chief Accountant

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Mail Stop 4561
August 11, 2006

James A. Fleming
2500 Windy Ridge Parkway, Suite 1600
Atlanta, GA  30339

Re: Cousins Properties Incorporated
  Form 10-K for Fiscal Ye ar Ended December 31, 2005
  Filed March 14, 2006
  File No. 001-11312

Dear Mr. Fleming:

We have completed our review of your Fo rm 10-K and do not, at this time, have
any further comments.

You may contact Yolanda Crittendon, Sta ff Accountant, at (202) 551-3472 or the
undersigned at (202) 551-3498 if you have questions.

        S i n c e r e l y ,

Linda VanDoorn
Senior Assistant Chief Accountant

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