TEXT-EXTRACT 2 filename2.txt April 29, 2019 Pamela F. Roper, Esq. Executive Vice President, General Counsel, and Corporate Secretary Cousins Properties Incorporated 3344 Peachtree Street NE, Suite 1800 Atlanta, Georgia 30326 Re: Cousins Properties Incorporated S-4 filed April 19, 2019 File No. 333-230968 Dear Ms. Roper, Esq.: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Kim McManus at 202-551-3215 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate and Commodities