0000000000-19-013801.txt : 20191216 0000000000-19-013801.hdr.sgml : 20191216 20190920113513 ACCESSION NUMBER: 0000000000-19-013801 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20190920 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: SITE Centers Corp. CENTRAL INDEX KEY: 0000894315 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 341723097 STATE OF INCORPORATION: OH FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 3300 ENTERPRISE PARKWAY CITY: BEACHWOOD STATE: OH ZIP: 44122 BUSINESS PHONE: 2167555500 MAIL ADDRESS: STREET 1: 3300 ENTERPRISE PARKWAY CITY: BEACHWOOD STATE: OH ZIP: 44122 FORMER COMPANY: FORMER CONFORMED NAME: DDR CORP DATE OF NAME CHANGE: 20110914 FORMER COMPANY: FORMER CONFORMED NAME: DEVELOPERS DIVERSIFIED REALTY CORP DATE OF NAME CHANGE: 19940218 PUBLIC REFERENCE ACCESSION NUMBER: 0001564590-19-004779 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4*)>+CS],*,2 P(&]B:@H\/"]4>7!E+UA/8FIE8W0O0V]L;W)3 M<&%C92]$979I8V5',Z%$;3 BU,"VEA6J % M6J %6J %6J %6J %6O ]*WOEK(,D*\X#9H:[]P]6<&19EAU+^GP>RR(B(B(B M(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B+_-A\?'^_O[V]O;Z^OKR\' MGI^?GP[$AY="%(AB43AV^=.M%A$1$1$1$9$?2,H4S\_/CX^/]_?WOP[<'=E- MR6+L]?OW[ZCAZ>GI]?5504-$1$1$1$1$+N;M[>WIZ>GAX6&_WS<"Q:]?O^[O M[^.KQW.(\K]__VZJBLJ1,EY>7M0Q1$1$1$1$1&3"Q\<'QA6_?__&K *98K_? 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Form 10-K for the Year Ended December 31, 2018 Filed February 27, 2019 File No. 001-11690 Dear Mr. Ostrower: We have reviewed your filing and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to our comment, we may have additional comments. Form 10-K for the Year Ended December 31, 2018 Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations SSNOI, page 46 1. We note the reconciliation of NOI and SSNOI on page 46. Please tell us how you determined it was appropriate to present a measure that includes 100% of NOI related to your unconsolidated joint ventures. We refer you to Question 100.04 of the Division's Compliance and Disclosure Interpretations for Non-GAAP Financial Measures. This comment is also applicable to page 10 of the quarterly financial supplement filed February 20, 2019 on Form 8-K. 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. You may contact Howard Efron, Staff Accountant, at 202-551-3439 or Kristi Marrone, Staff Accountant, at 202-551-3429 if you have questions regarding comments on the financial Matt Ostrower SITE Centers Corp. September 20, 2019 Page 2 statements and related matters. Sincerely, FirstName LastNameMatt Ostrower Division of Corporation Finance Office of Real Estate and Comapany NameSITE Centers Corp. Commodities September 20, 2019 Page 2 cc: Christa Vesy FirstName LastName