SEC Comment Letter 0000000000-24-004664 to COPT DEFENSE PROPERTIES (CDP) (CIK 0000860546) (CDP)
COPT DEFENSE PROPERTIES (CDP) (CIK 0000860546)
Date: April 26, 2024 · CIK: 0000860546 · Accession: 0000000000-24-004664
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File numbers found in text: 001-14023
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United States securities and exchange commission logo
April 26, 2024
Anthony Mifsud
Executive Vice President and Chief Financial Officer
COPT Defense Properties
6711 Columbia Gateway Drive, Suite 300
Columbia, Maryland 21046
Re:COPT Defense Properties
Form 10-K for the fiscal year ended December 31, 2023
Filed February 22, 2024
File No. 001-14023
Dear Anthony Mifsud:
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