SEC Comment Letter 0000000000-24-000318 to MPT Operating Partnership, L.P. (CIK 0001524607)
MPT Operating Partnership, L.P. (CIK 0001524607)
Date: Jan. 9, 2024 · CIK: 0001524607 · Accession: 0000000000-24-000318
AI Filing Summary & Sentiment
File numbers found in text: 001-32559
Letter
United States securities and exchange commission logo January 9, 2024 R. Steven Hamner Chief Financial Officer Medical Properties Trust, Inc. MPT Operating Partnership, L.P. 1000 Urban Center Drive, Suite 501 Birmingham, AL 35242 Re:Medical Properties Trust, Inc. MPT Operating Partnership, L.P. Form 10-K for the Year Ended December 31, 2022 File No. 001-32559 Dear R. Steven Hamner: We have reviewed your November 21, 2023 response to our comment letter and have the following comment. Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our November 7, 2023 letter. Form 10-K for the year ended December 31, 2022 Significant Tenants Total Assets by Operator, page 13 1.We note your response to our comment 2. We reissue the comment. Please tell us when you expect to amend your Form 10-K for the fiscal year ended December 31, 2022 to include audited financial statements of Steward Health Care System LLC as of and for the year ended December 31, 2022. Please contact Howard Efron at 202-551-3439 or Jennifer Monick at 202-551-3295 if you have questions regarding comments on the financial statements and related matters.
FirstName LastNameR. Steven Hamner Comapany NameMedical Properties Trust, Inc. January 9, 2024 Page 2 FirstName LastName R. Steven Hamner Medical Properties Trust, Inc. January 9, 2024 Page 2 Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Kevin Hanna
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United States securities and exchange commission logo
January 9, 2024
R. Steven Hamner
Chief Financial Officer
Medical Properties Trust, Inc.
MPT Operating Partnership, L.P.
1000 Urban Center Drive, Suite 501
Birmingham, AL 35242
Re:Medical Properties Trust, Inc.
MPT Operating Partnership, L.P.
Form 10-K for the Year Ended December 31, 2022
File No. 001-32559
Dear R. Steven Hamner:
We have reviewed your November 21, 2023 response to our comment letter and have the
following comment.
Please respond to this letter within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments. Unless
we note otherwise, any references to prior comments are to comments in our November 7,
2023 letter.
Form 10-K for the year ended December 31, 2022
Significant Tenants
Total Assets by Operator, page 13
1.We note your response to our comment 2. We reissue the comment. Please tell us when
you expect to amend your Form 10-K for the fiscal year ended December 31, 2022 to
include audited financial statements of Steward Health Care System LLC as of and for the
year ended December 31, 2022.
Please contact Howard Efron at 202-551-3439 or Jennifer Monick at 202-551-3295 if you
have questions regarding comments on the financial statements and related matters.
FirstName LastNameR. Steven Hamner
Comapany NameMedical Properties Trust, Inc.
January 9, 2024 Page 2
FirstName LastName
R. Steven Hamner
Medical Properties Trust, Inc.
January 9, 2024
Page 2
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Kevin Hanna