SEC Comment Letter for JBG SMITH Properties (JBGS) (CIK 0001689796) (JBGS) — Apr 9, 2026

JBG SMITH Properties (JBGS) (CIK 0001689796)
Date: April 9, 2026 · CIK: 0001689796 · Accession: 0000000000-26-003569

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File numbers found in text: 001-37994

Date

April 9, 2026

Author

M. Moina Banerjee

Form

UPLOAD

Company

JBG SMITH Properties (JBGS) (CIK 0001689796)

Letter

April 9, 2026 M. Moina Banerjee Chief Financial Officer JBG SMITH Properties 4747 Bethesda Avenue, Suite 200 Bethesda, MD 20814 Re:JBG SMITH Properties Form 10-K for the fiscal year ended December 31, 2025 File No. 001-37994 Dear M. Moina Banerjee: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc:Angela Valdes

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April 9, 2026
M. Moina Banerjee
Chief Financial Officer
JBG SMITH Properties
4747 Bethesda Avenue, Suite 200
Bethesda, MD 20814
Re:JBG SMITH Properties
Form 10-K for the fiscal year ended December 31, 2025
File No. 001-37994
Dear M. Moina Banerjee:
            We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc:Angela Valdes

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