SEC Comment Letter for CBL & ASSOCIATES PROPERTIES INC (CBL) (CIK 0000910612) (CBL) — Sep 8, 2014
CBL & ASSOCIATES PROPERTIES INC (CBL) (CIK 0000910612)
Date: Sept. 8, 2014 · CIK: 0000910612 · Accession: 0000000000-14-044857
AI Filing Summary & Sentiment
Reasoning
Letter
September 8, 2014 Via E -mail Farzana K. Mitchell Executive Vice President – Chief Financial Officer and Treasurer CBL & Associates Properties, Inc. and CBL & Associates Limited Partnership 2030 Hamilton Place Blvd., Suite 500 Chattanooga, TN 37421 Re: CBL & Associates Limited Partnership Form 10-K for the fiscal year ended December 31, 2013 Filed March 3, 2014 File No. 333 -182515 -01
Re: CBL & Associates Properties, Inc. Form 10-K for the fiscal year ended December 31, 2013 Filed March 3, 2014 File No. 001 -12494
Dear Ms. Mitchell :
We have completed our review of your filings . 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 s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the Unite d States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Angela McHale
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September 8, 2014 Via E -mail Farzana K. Mitchell Executive Vice President – Chief Financial Officer and Treasurer CBL & Associates Properties, Inc. and CBL & Associates Limited Partnership 2030 Hamilton Place Blvd., Suite 500 Chattanooga, TN 37421 Re: CBL & Associates Properties, Inc. Form 10-K for the fiscal year ended December 31, 2013 Filed March 3, 2014 File No. 001 -12494 Re: CBL & Associates Limited Partnership Form 10-K for the fiscal year ended December 31, 2013 Filed March 3, 2014 File No. 333 -182515 -01 Dear Ms. Mitchell : We have completed our review of your filings . 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 s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the Unite d States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Angela McHale Angela McHale Attorney -Advisor