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SEC Comment Letter for ST JOE Co (JOE) (CIK 0000745308) (JOE) — Dec 2, 2022

ST JOE Co (JOE) (CIK 0000745308)
Date: Dec. 2, 2022 · CIK: 0000745308 · Accession: 0000000000-22-013023

Financial Reporting Regulatory Compliance Internal Controls

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File numbers found in text: 001-10466

Date
December 2, 2022
Author
Marek Bakun
Form
UPLOAD
Company
ST JOE Co (JOE) (CIK 0000745308)

Letter

United States securities and exchange commission logo December 2, 2022 Marek Bakun Executive Vice President and Chief Financial Officer The St. Joe Company 130 Richard Jackson Boulevard , Suite 200 Panama City Beach , FL 32407 Re:The St. Joe Company Form 10-K for the year ended December 31, 2022 File No. 001-10466 Dear Marek Bakun: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Real Estate & Construction

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United States securities and exchange commission logo
December 2, 2022
Marek Bakun
Executive Vice President and Chief Financial Officer
The St. Joe Company
130 Richard Jackson Boulevard , Suite 200
Panama City Beach , FL 32407
Re:The St. Joe Company
Form 10-K for the year ended December 31, 2022
File No. 001-10466
Dear Marek Bakun:
            We have completed our review of your filing.  We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction