SEC Comment Letter 0000000000-22-013023 to ST JOE Co (JOE) (CIK 0000745308) (JOE)
ST JOE Co (JOE) (CIK 0000745308)
Date: Dec. 2, 2022 · CIK: 0000745308 · Accession: 0000000000-22-013023
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File numbers found in text: 001-10466
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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