SEC Comment Letter for COUSINS PROPERTIES INC (CUZ) (CIK 0000025232) (CUZ) — Sep 1, 2016

COUSINS PROPERTIES INC (CUZ) (CIK 0000025232)
Date: Sept. 1, 2016 · CIK: 0000025232 · Accession: 0000000000-16-091119

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Sentiment

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Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

File numbers found in text: 001-11312

Date

September 1, 2016

Author

/s/ Shannon Sobotka

Form

UPLOAD

Company

COUSINS PROPERTIES INC (CUZ) (CIK 0000025232)

Letter

Mail Stop 3233 September 1, 2016 Via E -Mail Gregg D. Adzema Chief Financial Officer Cousins Properties Incorporated 191 Peachtree Street NE, Suite 500 Atlanta, GA 30303 -1740

Re: Cousins Properties Incorporated Form 10 -K for the Fiscal Ye ar Ended December 31, 20 15 Filed February 10, 2016 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 a nd 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/ Shannon Sobotka

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Mail Stop 3233

September 1, 2016

Via E -Mail
Gregg D. Adzema
Chief Financial Officer
Cousins Properties  Incorporated
191 Peachtree Street NE, Suite 500
Atlanta, GA   30303 -1740

                 Re: Cousins Properties Incorporated
                        Form 10 -K for the Fiscal Ye ar Ended December  31, 20 15
Filed February 10, 2016
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 a nd 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/ Shannon Sobotka

Shannon Sobotka
                                                                         Staff Accountant
                                                                                                Office of Real Estate and
                                                                                                Commodities

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