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SEC Comment Letter 0000000000-23-008305 to Copper Property CTL Pass Through Trust (CPPTL) (CIK 0001837671) (CPPTL)

Copper Property CTL Pass Through Trust (CPPTL) (CIK 0001837671)
Date: Aug. 2, 2023 · CIK: 0001837671 · Accession: 0000000000-23-008305

Regulatory Compliance Financial Reporting Internal Controls

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File numbers found in text: 000-56236

Date
August 2, 2023
Author
Larry Finger
Form
UPLOAD
Company
Copper Property CTL Pass Through Trust (CPPTL) (CIK 0001837671)

Letter

United States securities and exchange commission logo August 2, 2023 Larry Finger Principal Financial Officer Copper Property CTL Pass Through Trust 3 Second Street, Suite 206 Jersey City, NJ 07311-4056 Re:Copper Property CTL Pass Through Trust Amendment No. 1 to Form 10-K for the Period Ended December 31, 2022 Filed May 2, 2023 File No. 000-56236 Dear Larry Finger: 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

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United States securities and exchange commission logo
August 2, 2023
Larry Finger
Principal Financial Officer
Copper Property CTL Pass Through Trust
3 Second Street, Suite 206
Jersey City, NJ 07311-4056
Re:Copper Property CTL Pass Through Trust
Amendment No. 1 to Form 10-K for the Period Ended December 31, 2022
Filed May 2, 2023
File No. 000-56236
Dear Larry Finger:
            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