SEC Comment Letter for CBL & ASSOCIATES PROPERTIES INC (CBL) (CIK 0000910612) (CBL) — Jan 22, 2010
CBL & ASSOCIATES PROPERTIES INC (CBL) (CIK 0000910612)
Date: Jan. 22, 2010 · CIK: 0000910612 · Accession: 0000000000-10-004259
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-12494
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549
DIVISION OF CORPORATION FINANCE Mail Stop 3010
January 22, 2010
Charles B. Lebovitz Chief Executive Officer 2030 Hamilton Place Blvd Suite 500 Chattanooga, TN 37421 Re: CBL & Associates Properties, Inc. Form 10-K for the Fiscal Year Ended December 31, 2008 Filed March 2, 2009 Proxy Statement on Schedule 14A Filed on March 27, 2009 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 me at (202) 551-3414 with any other questions. S i n c e r e l y , Jorge Bonilla Senior Staff Accountant
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UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE Mail Stop 3010 January 22, 2010 Charles B. Lebovitz Chief Executive Officer 2030 Hamilton Place Blvd Suite 500 Chattanooga, TN 37421 Re: CBL & Associates Properties, Inc. Form 10-K for the Fiscal Year Ended December 31, 2008 Filed March 2, 2009 Proxy Statement on Schedule 14A Filed on March 27, 2009 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 me at (202) 551-3414 with any other questions. S i n c e r e l y , Jorge Bonilla Senior Staff Accountant