-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 Oz7hvbydaDD7P9B6w3ShN7LdI4bNL3+kNYcJnjsajt+HHNZtTEDXQckJKYFPbNyG
 G5sVRDrDvJvk4g40HhEdtw==

<SEC-DOCUMENT>0000000000-08-017999.txt : 20080522
<SEC-HEADER>0000000000-08-017999.hdr.sgml : 20080522
<ACCEPTANCE-DATETIME>20080407142836
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-08-017999
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20080407

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SIMON PROPERTY GROUP INC /DE/
		CENTRAL INDEX KEY:			0001063761
		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE INVESTMENT TRUSTS [6798]
		IRS NUMBER:				046268599
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		225 WEST WASHINGTON STREET
		CITY:			INDIANAPOLIS
		STATE:			IN
		ZIP:			46204-3438
		BUSINESS PHONE:		317-636-1600

	MAIL ADDRESS:	
		STREET 1:		225 WEST WASHINGTON STREET
		CITY:			INDIANAPOLIS
		STATE:			IN
		ZIP:			46204-3438

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CORPORATE PROPERTY INVESTORS INC
		DATE OF NAME CHANGE:	19980610
PUBLIC REFERENCE ACCESSION NUMBER:		0001047469-08-001745
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
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