SEC Comment Letter for COUSINS PROPERTIES INC (CUZ) (CIK 0000025232) (CUZ) — Apr 10, 2013
COUSINS PROPERTIES INC (CUZ) (CIK 0000025232)
Date: April 10, 2013 · CIK: 0000025232 · Accession: 0000000000-13-019290
AI Filing Summary & Sentiment
Reasoning
Letter
April 10 , 2013 Via E -mail 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 Fiscal Year Ended December 31, 2012 Filed February 13, 2013 File No. 1 -11312
Dear Mr. Adzema:
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any pers on under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Jonathan Wiggins
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April 10 , 2013 Via E -mail 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 Fiscal Year Ended December 31, 2012 Filed February 13, 2013 File No. 1 -11312 Dear Mr. Adzema: We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any pers on under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Jonathan Wiggins Jonathan Wiggins Staff Accountant