SEC Comment Letter for CBL & ASSOCIATES PROPERTIES INC (CBL) (CIK 0000910612) (CBL) — Feb 22, 2007
CBL & ASSOCIATES PROPERTIES INC (CBL) (CIK 0000910612)
Date: Feb. 22, 2007 · CIK: 0000910612 · Accession: 0000000000-07-009388
AI Filing Summary & Sentiment
File numbers found in text: 001-12494
Show Raw Text
Mail Stop 4561 February 22, 2007 Charles B. Lebovitz 2030 Hamilton Place Blvd, Suite 500 Chattanooga, TN 37421 Re: CBL & Associates Properties, Inc. Form 10-K for Fiscal Ye ar Ended December 31, 2005 Filed March 15, 2006 Forms 10-Q for Fiscal Quarters E nded March 31, 200 6 and June 30, 2006 File No. 001-12494 Dear Mr. Lebovitz: We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments. You may contact Yolanda Crittendon, Sta ff Accountant, at (202) 551-3472 or the undersigned at (202) 551-3438 if you have questions. Sincerely, Robert Telewicz Senior Staff Accountant