SEC Comment Letter for CBL & ASSOCIATES PROPERTIES INC (CBL) (CIK 0000910612) (CBL) — Apr 19, 2013
CBL & ASSOCIATES PROPERTIES INC (CBL) (CIK 0000910612)
Date: April 19, 2013 · CIK: 0000910612 · Accession: 0000000000-13-021259
AI Filing Summary & Sentiment
Reasoning
Letter
April 19, 2013 Via E -mail Ms. Farzana K. Mitchell Executive V.P. – Chief Financial Officer and Treasurer CBL & Associates Properties, Inc. 2030 Hamilton Place Blvd., Suite 500 Chattanooga, TN 37421
Re: CBL & Associates Properties, Inc. Form 10-K for Fiscal Year Ended December 31, 2012 Filed March 1, 2013 File No. 1 -12494
Dear Ms. Mitchell :
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or a ny person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1 934 and all applicable rules require.
Sincerely,
/s/ Jonathan Wiggins
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April 19, 2013 Via E -mail Ms. Farzana K. Mitchell Executive V.P. – Chief Financial Officer and Treasurer CBL & Associates Properties, Inc. 2030 Hamilton Place Blvd., Suite 500 Chattanooga, TN 37421 Re: CBL & Associates Properties, Inc. Form 10-K for Fiscal Year Ended December 31, 2012 Filed March 1, 2013 File No. 1 -12494 Dear Ms. Mitchell : We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or a ny person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1 934 and all applicable rules require. Sincerely, /s/ Jonathan Wiggins Jonathan Wiggins Staff Accountant