SEC Comment Letter 0000000000-23-009134 to SITE Centers Corp. (SITC, SITC-PA) (CIK 0000894315) (SITC)
SITE Centers Corp. (SITC, SITC-PA) (CIK 0000894315)
Date: Aug. 21, 2023 · CIK: 0000894315 · Accession: 0000000000-23-009134
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File numbers found in text: 001-11690
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United States securities and exchange commission logo
August 21, 2023
Conor Fennerty
Chief Financial Officer
SITE Centers Corp.
3300 Enterprise Parkway
Beachwood, OH 44122
Re:SITE Centers Corp.
Form 10-K for the Year Ended December 31, 2022
Filed February 23, 2023
File No. 001-11690
Dear Conor Fennerty:
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