0000000000-19-015389.txt : 20191216 0000000000-19-015389.hdr.sgml : 20191216 20191108150317 ACCESSION NUMBER: 0000000000-19-015389 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20191108 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$1&3"Q\<'QA6_?__&K *98K_? 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M_8A8ZX;=(+=-8>Z;^]=O4]I*FUILM)D:IQ]XU1U:W^5;YF4@,30O1FEL=&5R+T9L871E1&5C;V1E/CYS=')E86T* M>)QC8&#X_Y^1@9^!@9%)DH&!B8&#@0E$,#.F'()P64 $ V->!Y#(>@(18V3, M+0!R<^')E9@HR.#8Q- HE)45/1@H! end TEXT-EXTRACT 2 filename2.txt November 8, 2019 Matt Ostrower Chief Financial Officer SITE Centers Corp. 3300 Enterprise Parkway Beachwood, OH 44122 Re: SITE Centers Corp. Form 10-K for the Year Ended December 31, 2018 Response Dated September 30, 2019 File No. 001-11690 Dear Mr. Ostrower: We have reviewed your September 30, 2019 response to our comment letter 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. Unless we note otherwise, our references to prior comments are to comments in our September 20, 2019 letter. 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 your response to comment one. We do not object to the current presentation of NOI or SSNOI of your unconsolidated joint ventures. However, it is still unclear how the presentation of "Total Consolidated + Unconsolidated NOI" and "Total SSNOI" at the 100% level is compliant with Question 100.04 of the Division's Compliance and Disclosure Interpretations for Non-GAAP Financial Measures. Please confirm to us that you will remove "Total Consolidated + Unconsolidated NOI" at 100% and "Total NOI" at 100% from future periodic filings, including earnings releases, quarterly financial supplements and investor presentations filed on Form 8-K. You may contact Howard Efron, Staff Accountant, at (202) 551-3439 or Kristi Marrone, Matt Ostrower SITE Centers Corp. November 8, 2019 Page 2 Staff Accountant, at (202) 551-3429 if you have questions regarding comments on the financial statements and related matters. Sincerely, FirstName LastNameMatt Ostrower Division of Corporation Finance Comapany NameSITE Centers Corp. Office of Real Estate & Construction November 8, 2019 Page 2 cc: Christa Vesy FirstName LastName