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SEC Comment Letter for JBG SMITH Properties (JBGS) (CIK 0001689796) (JBGS) — Sep 27, 2017

JBG SMITH Properties (JBGS) (CIK 0001689796)
Date: Sept. 27, 2017 · CIK: 0001689796 · Accession: 0000000000-17-034338

Regulatory Compliance Financial Reporting Offering / Registration Process

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File numbers found in text: 333-220498

Date
September 26, 2017
Author
/s/ Tom Kluck
Form
UPLOAD
Company
JBG SMITH Properties (JBGS) (CIK 0001689796)

Letter

Mail Stop 3233 September 26, 2017 Via E -Mail Steven A. Museles Chief Legal Officer and Corporate Secretary JBG SMITH Properties 4445 Willard Avenue, Suite 400 Chevy Chase, MD 20815

Re: JBG SMITH Properties Registration Statement on Form S-11 Filed September 18 , 2017 File 333-220498

Dear Mr. Museles :

This is to advise you that we have not reviewed and will not review your registration statement .

Please refer to Rules 460 and 461 regarding requests for acceleration. 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.

Please contact Joshua Lobert, Staff Attorney, at (202) 5 51-7150 with any questions.

Sincerely,
/s/ Tom Kluck

Show Raw Text
Mail Stop 3233

September 26, 2017

Via E -Mail
Steven A. Museles
Chief Legal Officer and Corporate Secretary
JBG SMITH Properties
4445 Willard Avenue, Suite 400
Chevy Chase, MD 20815

Re: JBG SMITH Properties
  Registration Statement on Form S-11
Filed  September 18 , 2017
  File 333-220498

Dear Mr. Museles :

This is to advise you that we have not  reviewed and will not review your registration
statement .

Please refer to Rules 460 and 461 regarding requests for acceleration.  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.

Please  contact Joshua Lobert, Staff Attorney,  at (202) 5 51-7150  with any questions.

Sincerely,

 /s/ Tom Kluck

Tom Kluck
Legal Branch Chief
Office of Real Estate and
Commodities

cc: David W. Bonser , Esq.
Hogan Lovells US LLP