SEC Comment Letter 0000000000-24-005462 to SUN COMMUNITIES INC (SUI) (CIK 0000912593) (SUI)
SUN COMMUNITIES INC (SUI) (CIK 0000912593)
Date: May 14, 2024 · CIK: 0000912593 · Accession: 0000000000-24-005462
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File numbers found in text: 001-12616
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United States securities and exchange commission logo
May 14, 2024
Fernando Castro-Caratini
Chief Financial Officer
Sun Communities, Inc.
27777 Franklin Road, Suite 300
Southfield, MI 48034
Re:Sun Communities, Inc.
Form 10-K for the year ended December 31, 2023
File No. 001-12616
Dear Fernando Castro-Caratini:
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