TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo June 12, 2023 David M. Garfinkle Executive Vice President and Chief Financial Officer CoreCivic, Inc. 5501 Virginia Way Brentwood, TN 37027 Re: CoreCivic, Inc. Form 10-K for fiscal year ended December 31, 2022 Filed February 21, 2023 File No. 001-16109 Dear David M. Garfinkle: 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