SEC Comment Letter for CBL & ASSOCIATES PROPERTIES INC (CBL) (CIK 0000910612) (CBL) — Dec 12, 2007
CBL & ASSOCIATES PROPERTIES INC (CBL) (CIK 0000910612)
Date: Dec. 12, 2007 · CIK: 0000910612 · Accession: 0000000000-07-060163
AI Filing Summary & Sentiment
Reasoning
Letter
December 12, 2007 Mail Stop 3561 By U.S. Mail and facsimile to (423) 490-8390 Charles B. Lebovitz Chairman and Chief Executive Officer CBL & Associates Properties Inc. 2030 Hamilton Place Blvd., Suite 500 Chattanooga, TN 37421
Re: CBL & Associates Properties Inc. Definitive 14A Filed March 28, 2007 File No. 1-12494
Dear Mr. Lebovitz:
We have completed our review of your executive compensation and related disclosure, and we have no further comments at this time. Please note that the company is responsib le for the adequacy and accuracy of the disclosure in its filing. We are not approving any proposed disclosure you may have included in your response letters or any disclosure you includ e in your future filings in response to our comments.
If you have any further questions regardi ng our review of your filing, please call me at (202) 551-3357 with any questions. Sincerely,
Pam Howell Special Counsel
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December 12, 2007 Mail Stop 3561 By U.S. Mail and facsimile to (423) 490-8390 Charles B. Lebovitz Chairman and Chief Executive Officer CBL & Associates Properties Inc. 2030 Hamilton Place Blvd., Suite 500 Chattanooga, TN 37421 Re: CBL & Associates Properties Inc. Definitive 14A Filed March 28, 2007 File No. 1-12494 Dear Mr. Lebovitz: We have completed our review of your executive compensation and related disclosure, and we have no further comments at this time. Please note that the company is responsib le for the adequacy and accuracy of the disclosure in its filing. We are not approving any proposed disclosure you may have included in your response letters or any disclosure you includ e in your future filings in response to our comments. If you have any further questions regardi ng our review of your filing, please call me at (202) 551-3357 with any questions. Sincerely, Pam Howell Special Counsel