SEC Comment Letter 0000000000-24-008199 to SIMON PROPERTY GROUP INC /DE/ (SPG, SPG-PJ) (CIK 0001063761) (SPG)
SIMON PROPERTY GROUP INC /DE/ (SPG, SPG-PJ) (CIK 0001063761)
Date: July 19, 2024 · CIK: 0001063761 · Accession: 0000000000-24-008199
AI Filing Summary & Sentiment
File numbers found in text: 001-14469, 001-36110
Letter
July 19, 2024 Brian J. McDade Chief Financial Officer Simon Property Group, Inc. 225 West Washington Street Indianapolis, IN 46204 Re:Simon Property Group, Inc. Simon Property Group, L.P. Form 10-K for Fiscal Year Ended December 31, 2023 Filed February 22, 2024 File Nos. 001-14469 and 001-36110 Dear Brian J. McDade: 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 cc:Steven E. Fivel
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July 19, 2024
Brian J. McDade
Chief Financial Officer
Simon Property Group, Inc.
225 West Washington Street
Indianapolis, IN 46204
Re:Simon Property Group, Inc.
Simon Property Group, L.P.
Form 10-K for Fiscal Year Ended December 31, 2023
Filed February 22, 2024
File Nos. 001-14469 and 001-36110
Dear Brian J. McDade:
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
cc:Steven E. Fivel