SEC Comment Letter 0000000000-23-006525 to CBL & ASSOCIATES PROPERTIES INC (CBL)
CBL & ASSOCIATES PROPERTIES INC
Date: June 16, 2023 · CIK: 0000910612 · Accession: 0000000000-23-006525
AI Filing Summary & Sentiment
File numbers found in text: 333-272563
Letter
United States securities and exchange commission logo June 16, 2023 Stephen D. Lebovitz Chief Executive Officer CBL & ASSOCIATES PROPERTIES INC CBL Center, Suite 500 2030 Hamilton Place Blvd. Chattanooga, Tennessee 37421-6000 Re:CBL & ASSOCIATES PROPERTIES INC Registration Statement on Form S-3 Filed June 9, 2023 File No. 333-272563 Dear Stephen D. Lebovitz: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Victor Rivera Melendez at 202-551-4182 or Ruairi Regan at 202-551- 3269 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Steven R. Barrett, Esq.
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United States securities and exchange commission logo
June 16, 2023
Stephen D. Lebovitz
Chief Executive Officer
CBL & ASSOCIATES PROPERTIES INC
CBL Center, Suite 500
2030 Hamilton Place Blvd.
Chattanooga, Tennessee 37421-6000
Re:CBL & ASSOCIATES PROPERTIES INC
Registration Statement on Form S-3
Filed June 9, 2023
File No. 333-272563
Dear Stephen D. Lebovitz:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Victor Rivera Melendez at 202-551-4182 or Ruairi Regan at 202-551-
3269 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Steven R. Barrett, Esq.