SecProbe.io

Mail Stop 3233

        June 8 , 2017
Via E -mail
Stephen W. Theriot, Treasurer
JBG SMITH Properties
2345 Crystal Drive
Suite 1100
Arlington, VA 22202

Re: JBG SMITH Properties
Supplemental Response to Form 10 -12B
Filed June 5 , 2017
File No. 001 -37994

Dear Mr. Theriot:

We have reviewed your response and have the following comment . Please respond to this
letter within ten business days by amending your filing, by providing the requested information, or
by advising us when you will provide the requested response. If you do not believe our comment
applies to your facts and circumstances or do not believe an amendm ent is appropriate, please tell us
why in your response.

After reviewing any amendment to your filing and the information you provide in response to
this comment , we may have additional comments.

Summary NOI Table, page 171

1. We note your response to our prior comment 3 of our letter dated June 1, 2017. We
continue to believe this information would be more appropriate in the form of a forecast
in accordance with Item 10(b) of Regulation S -K. To the extent you wish to continue to
disclose this informati on, please revise your disclosure accordingly.

We remind you that the company and its management are responsible for the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

Stephen W. Theriot, Treasurer
JBG SMITH Properties
June 8,  2017
Page 2

 You ma y contact Isaac Esquivel  at (202)551 -3395 or Shannon Sobotka at (202)551 -3856
if you have questions regarding comments on the financial statements and re lated matters.
Please contact Stacie Gorman at (202)551 -3585 or me at (202)551 -3233 with any other
questions.

Sincerely,

 /s/ Tom Kluck

 Tom Kluck
Legal Branch Chief
Office of Real Estate and
Commodities

cc: William G. Farrar, Esq. ( via e -mail)