SEC Comment Letter 0000000000-23-012847 to DigitalBridge Group, Inc. (DBRG)
DigitalBridge Group, Inc.
Date: Nov. 27, 2023 · CIK: 0001679688 · Accession: 0000000000-23-012847
AI Filing Summary & Sentiment
File numbers found in text: 001-37980
Letter
United States securities and exchange commission logo November 27, 2023 Jacky Wu Chief Financial Officer DigitalBridge Group, Inc. 750 Park of Commerce Drive Suite 210 Boca Raton, FL 33487 Re:DigitalBridge Group, Inc. Form 10-K for the Fiscal Year Ended December 31, 2022 Filed February 27, 2023 Form 10-Q for the Quarterly Period Ended June 30, 2023 Filed August 4, 2023 File No. 001-37980 Dear Jacky Wu: We have reviewed your September 12, 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 August 30, 2023 letter. Form 10-Q for the Quarterly Period Ended June 30, 2023 Item 1. Financial Statements., page 4 1.We have considered your response to prior comment 3. We believe that financial information for your reportable segments should be disclosed in the notes to your consolidated financial statements along with other disclosures required by ASC 280 instead of being presented as supplemental schedules, such as those included in your Forms 10-Q for the quarterly periods within 2023. Please revise future filings accordingly.
FirstName LastNameJacky Wu Comapany NameDigitalBridge Group, Inc. November 27, 2023 Page 2 FirstName LastName Jacky Wu DigitalBridge Group, Inc. November 27, 2023 Page 2 Please contact Babette Cooper at 202-551-3396 or Jennifer Monick at 202-551-3295 if you have questions regarding comments on the financial statements and related matters. Sincerely, Division of Corporation Finance Office of Real Estate & Construction
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United States securities and exchange commission logo
November 27, 2023
Jacky Wu
Chief Financial Officer
DigitalBridge Group, Inc.
750 Park of Commerce Drive
Suite 210
Boca Raton, FL 33487
Re:DigitalBridge Group, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2022
Filed February 27, 2023
Form 10-Q for the Quarterly Period Ended June 30, 2023
Filed August 4, 2023
File No. 001-37980
Dear Jacky Wu:
We have reviewed your September 12, 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 August 30, 2023
letter.
Form 10-Q for the Quarterly Period Ended June 30, 2023
Item 1. Financial Statements., page 4
1.We have considered your response to prior comment 3. We believe that financial
information for your reportable segments should be disclosed in the notes to your
consolidated financial statements along with other disclosures required by ASC 280
instead of being presented as supplemental schedules, such as those included in your
Forms 10-Q for the quarterly periods within 2023. Please revise future filings accordingly.
FirstName LastNameJacky Wu
Comapany NameDigitalBridge Group, Inc.
November 27, 2023 Page 2
FirstName LastName
Jacky Wu
DigitalBridge Group, Inc.
November 27, 2023
Page 2
Please contact Babette Cooper at 202-551-3396 or Jennifer Monick at 202-551-3295 if
you have questions regarding comments on the financial statements and related matters.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction