Correspondence 0001679688-23-000129 from DigitalBridge Group, Inc. (DBRG)
DigitalBridge Group, Inc.
Date: Nov. 30, 2023 · CIK: 0001679688 · Accession: 0001679688-23-000129
AI Filing Summary & Sentiment
File numbers found in text: 001-37980
Referenced dates: November 27, 2023
Letter
VIA EDGAR Division of Corporation Finance Office of Real Estate and Construction Filed February 27, 2023 Form 10-Q for the Quarterly Period Ended June 30, 2023 Filed August 4, 2023 File No. 001-37980
Dear Ms. Cooper and Ms. Monick:
This letter sets forth the response of DigitalBridge Group, Inc. (the “Company”) to the comment letter received from the staff (the “Staff”) of the Division of Corporate Finance of the U.S. Securities and Exchange Commission (the “Commission”), dated November 27, 2023, regarding the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2022, filed with the Commission on February 27, 2023, and the Company’s Quarterly Report on Form 10-Q for the fiscal period ended June 30, 2023, filed with the Commission on August 4, 2023.
For your convenience, the Staff’s comment set forth in the comment letter has been reproduced in bold with the response immediately following the comment.
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.
The Company acknowledges the Staff’s comment and advises the Staff that financial information with respect to the Company’s reportable segments, as previously presented in the supplemental schedule to the consolidated balance sheets and supplemental schedule to the consolidated statements of operations, will prospectively be disclosed in the notes to the consolidated financial statements.
If you have any questions concerning this letter or if you would like any additional information, please do not hesitate to call me at (617) 235-6309.
Sincerely,
/s/ Jacky Wu
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CORRESP 1 filename1.htm Document November 30, 2023 VIA EDGAR Ms. Babette Cooper and Ms. Jennifer Monick U.S. Securities and Exchange Commission Division of Corporation Finance Office of Real Estate and Construction 100 F Street, NE Washington, DC 20549 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 Ms. Cooper and Ms. Monick: This letter sets forth the response of DigitalBridge Group, Inc. (the “Company”) to the comment letter received from the staff (the “Staff”) of the Division of Corporate Finance of the U.S. Securities and Exchange Commission (the “Commission”), dated November 27, 2023, regarding the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2022, filed with the Commission on February 27, 2023, and the Company’s Quarterly Report on Form 10-Q for the fiscal period ended June 30, 2023, filed with the Commission on August 4, 2023. For your convenience, the Staff’s comment set forth in the comment letter has been reproduced in bold with the response immediately following the comment. 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. The Company acknowledges the Staff’s comment and advises the Staff that financial information with respect to the Company’s reportable segments, as previously presented in the supplemental schedule to the consolidated balance sheets and supplemental schedule to the consolidated statements of operations, will prospectively be disclosed in the notes to the consolidated financial statements. If you have any questions concerning this letter or if you would like any additional information, please do not hesitate to call me at (617) 235-6309. Sincerely, /s/ Jacky Wu Jacky Wu Executive Vice President and Chief Financial Officer cc: Geoffrey Goldschein, DigitalBridge Group, Inc. David W. Bonser, Hogan Lovells US LLP