TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo May 13, 2024 Steven T. Gallagher Chief Accounting Officer Brixmor Property Group Inc. 450 Lexington Avenue New York, NY 10017 Re: Brixmor Property Group Inc. Form 10-K for the year ended December 31, 2023 Filed February 12, 2024 Form 8-K Filed February 12, 2024 File No. 001-36160 Dear Steven T. Gallagher: We have completed our review of your filings. 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 cc: Michael E. McTiernan