SEC Comment Letter for CBL & ASSOCIATES PROPERTIES INC (CBL) (CIK 0000910612) (CBL) — Dec 27, 2007
CBL & ASSOCIATES PROPERTIES INC (CBL) (CIK 0000910612)
Date: Dec. 27, 2007 · CIK: 0000910612 · Accession: 0000000000-07-062542
AI Filing Summary & Sentiment
Reasoning
Letter
Mail Stop 4561 December 27, 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, 2006 Forms 10-Q for Fiscal Quarters E nded March 31, 200 7, June 30, 2007, and September 30, 2007 File No. 00-12494
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) 551-3498 if you have questions. Sincerely,
Linda VanDoorn Senior Assistant Chief Accountant
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Mail Stop 4561 December 27, 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, 2006 Forms 10-Q for Fiscal Quarters E nded March 31, 200 7, June 30, 2007, and September 30, 2007 File No. 00-12494 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) 551-3498 if you have questions. Sincerely, Linda VanDoorn Senior Assistant Chief Accountant