SEC Comment Letter 0000000000-24-002271 to MPT Operating Partnership, L.P. (CIK 0001524607)
MPT Operating Partnership, L.P. (CIK 0001524607)
Date: Feb. 29, 2024 · CIK: 0001524607 · Accession: 0000000000-24-002271
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File numbers found in text: 001-32559
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United States securities and exchange commission logo
February 29, 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, 2021
Form 10-K for the Year Ended December 31, 2022
File No. 001-32559
Dear R. Steven Hamner:
We issued a comment on the above captioned filings on January 9, 2024. On January 25,
2024, we issued a follow-up letter informing you that comment remained outstanding and
unresolved, and absent a substantive response, we would act consistent with our obligations
under the federal securities laws.
As you have not provided a substantive response, we are terminating our review and will
take further steps as we deem appropriate. These steps include releasing publicly, through the
agency's EDGAR system, all correspondence, including this letter, relating to the review of your
filings, consistent with the staff's decision to publicly release comment and response letters
relating to disclosure filings it has reviewed.
Please contact Howard Efron at 202-551-3439 or Jennifer Monick at 202-551-3295 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Kevin Hanna