SEC Comment Letter for COUSINS PROPERTIES INC (CUZ) (CIK 0000025232) (CUZ) — Jun 6, 2011
COUSINS PROPERTIES INC (CUZ) (CIK 0000025232)
Date: June 6, 2011 · CIK: 0000025232 · Accession: 0000000000-11-034677
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File numbers found in text: 001-11312
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June 6, 2011 Mr. Gregg D. Adzema Executive Vice President, Chief Financial Officer Cousins Properties Incorporated 191 Peachtree Street NE, Suite 500 Atlanta, Georgia 30303-1740 Re: Cousins Properties Incorporated Form 10-K for the year ended 12/31/2010 Filed on 2/28/2011 File No. 001-11312 Dear Mr. Gregg D. Adzema: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not fore close the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, Daniel L. Gordon Branch Chief