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SEC Comment Letter for Brookfield Property Partners L.P. (BPYPM, BPYPN, BPYPO, BPYPP) (CIK 0001545772) (BPYPM) — Mar 15, 2013

Brookfield Property Partners L.P. (BPYPM, BPYPN, BPYPO, BPYPP) (CIK 0001545772)
Date: March 15, 2013 · CIK: 0001545772 · Accession: 0000000000-13-013842

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
March 14, 2013
Author
/s/ Jennifer Gowetski
Form
UPLOAD
Company
Brookfield Property Partners L.P. (BPYPM, BPYPN, BPYPO, BPYPP) (CIK 0001545772)

Letter

March 14, 2013 Via E -mail Steven J. Douglas Brookfield Property Partners L.P. 250 Vesey Street, 15th Floor New York, NY 10281 -1023

Re: Brookfield Property Partners L.P. Registration Statement on Form 20-F Filed April 12, 2012 File No. 001 -35505

Dear Mr. Douglas :

We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We u rge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Jennifer Gowetski

Show Raw Text
March 14, 2013

Via E -mail
Steven J. Douglas
Brookfield Property Partners L.P.
250 Vesey Street, 15th Floor
New York, NY 10281 -1023

Re: Brookfield Property Partners L.P.
Registration Statement on Form  20-F
Filed April 12, 2012
File No. 001 -35505

Dear Mr. Douglas :

We have completed our review of your filing .  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.  We u rge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

 /s/ Jennifer Gowetski

Jennifer Gowetski
Senior Counsel