SEC Comment Letter for CBL & ASSOCIATES PROPERTIES INC (CBL) (CIK 0000910612) (CBL) — Sep 2, 2016
CBL & ASSOCIATES PROPERTIES INC (CBL) (CIK 0000910612)
Date: Sept. 2, 2016 · CIK: 0000910612 · Accession: 0000000000-16-091378
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-12494
Letter
September 2 , 2016 Via E -Mail Farzana 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 CBL & Associates Limited Partnership Form 10-K for the fiscal year ended December 31, 2015 Filed February 29, 2016 File No. 333 -182515 -01
Re: CBL & Associates Properties, Inc. Form 10-K for the fiscal year ended December 31, 2015 Filed February 29, 2016 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 include s the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Kristi Marrone
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Mailstop 3233 September 2 , 2016 Via E -Mail Farzana 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, 2015 Filed February 29, 2016 File No. 001-12494 CBL & Associates Limited Partnership Form 10-K for the fiscal year ended December 31, 2015 Filed February 29, 2016 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 include s the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Kristi Marrone Kristi Marrone Staff Accountant Office of Real Estate and Commodities