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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

Date
February 4, 2025
Author
Benjamin W. Jaenicke
Form
UPLOAD
Company
CBL & ASSOCIATES PROPERTIES INC (CBL) (CIK 0000910612)

Letter

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

Show Raw Text
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