SEC Comment Letter for CBL & ASSOCIATES PROPERTIES INC (CBL) (CIK 0000910612) (CBL) — Jun 9, 2015
CBL & ASSOCIATES PROPERTIES INC (CBL) (CIK 0000910612)
Date: June 9, 2015 · CIK: 0000910612 · Accession: 0000000000-15-030626
AI Filing Summary & Sentiment
Reasoning
Letter
June 9, 2015 Via Email Ms. Farzana K. Mitchell Chief Financial Officer CBL & Associates Properties, Inc. 2030 Hamilton Place Blvd, Suite 500 Chattanooga, TN 37421 CBL & Associates Limited Partnership Form 10 -K Filed March 2, 2015 File No. 333 -182515 -01
Re: CBL & Associates Properties, Inc. Form 10-K Filed March 2, 2015 File No. 001 -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 any 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 E xchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Daniel L. Gordon
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June 9, 2015 Via Email Ms. Farzana K. Mitchell Chief Financial Officer CBL & Associates Properties, Inc. 2030 Hamilton Place Blvd, Suite 500 Chattanooga, TN 37421 Re: CBL & Associates Properties, Inc. Form 10-K Filed March 2, 2015 File No. 001 -12494 CBL & Associates Limited Partnership Form 10 -K Filed March 2, 2015 File No. 333 -182515 -01 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 any 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 E xchange Act of 1934 and all applicable rules require. Sincerely, /s/ Daniel L. Gordon Daniel L. Gordon Senior Assistant Chief Accountant