SEC Comment Letter for CBL & ASSOCIATES PROPERTIES INC (CBL) (CIK 0000910612) (CBL) — Feb 4, 2025
CBL & ASSOCIATES PROPERTIES INC (CBL) (CIK 0000910612)
Date: Feb. 4, 2025 · CIK: 0000910612 · Accession: 0000000000-25-001177
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File numbers found in text: 001-12494
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February 4, 2025
Benjamin W. Jaenicke
Chief Financial Officer
CBL & Associates Properties, Inc..
2030 Hamilton Place Blvd.
Suite 500
Chattanooga, TN 37421
Re:CBL & Associates Properties, Inc..
Form 10-K for the fiscal year ended December 31, 2023
Filed February 29, 2024
File No. 001-12494
Dear Benjamin W. Jaenicke:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction