SEC Comment Letter for COUSINS PROPERTIES INC (CUZ) (CIK 0000025232) (CUZ) — Apr 17, 2014
COUSINS PROPERTIES INC (CUZ) (CIK 0000025232)
Date: April 17, 2014 · CIK: 0000025232 · Accession: 0000000000-14-019487
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-11312
Letter
April 17, 2014 Via E -mail Gregg D. Adzema Executive Vice President and 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, 2013 Filed February 13, 2014 File No. 001-11312
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 person 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 al l applicable rules require.
Sincerely,
/s/ Stacie D. Gorman
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April 17, 2014 Via E -mail Gregg D. Adzema Executive Vice President and 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, 2013 Filed February 13, 2014 File No. 001-11312 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 person 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 al l applicable rules require. Sincerely, /s/ Stacie D. Gorman Stacie D. Gorman Staff Attorney