0001193125-16-655229.txt : 20161020 0001193125-16-655229.hdr.sgml : 20161020 20160722165403 ACCESSION NUMBER: 0001193125-16-655229 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20160722 FILER: COMPANY DATA: COMPANY CONFORMED NAME: COUSINS PROPERTIES INC CENTRAL INDEX KEY: 0000025232 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 580869052 STATE OF INCORPORATION: GA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 191 PEACHTREE STREET N.E. STREET 2: SUITE 500 CITY: ATLANTA STATE: GA ZIP: 30303-1740 BUSINESS PHONE: 404-407-1000 MAIL ADDRESS: STREET 1: 191 PEACHTREE STREET N.E. STREET 2: SUITE 500 CITY: ATLANTA STATE: GA ZIP: 30303-1740 CORRESP 1 filename1.htm CORRESP

[Cousins Properties Letterhead]

 

July 22, 2016

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Tom Kluck

 

    Re:      Cousins Properties Incorporated
   

Registration Statement on Form S-4

   

File No. 333-211849

Dear Mr. Kluck:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Cousins Properties Incorporated (“Cousins”) hereby respectfully requests acceleration of effectiveness of the above-referenced registration statement so that it may become effective at 5:15 p.m., Eastern time, on July 22, 2016, or as soon as possible thereafter.

In connection with this request, Cousins acknowledges the following:

 

    Should the U.S. Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the registration statement effective, it does not foreclose the Commission from taking any action with respect to the registration statement;

 

    The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the registration statement effective, does not relieve Cousins from its full responsibility for the adequacy and accuracy of the disclosure in the registration statement; and

 

    Cousins may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please direct any questions regarding this request to David E. Shapiro ((212) 403-1314; DEShapiro@wlrk.com) or Marshall P. Shaffer ((212) 403-1368; MPShaffer@wlrk.com) of Wachtell, Lipton, Rosen & Katz. In addition, please notify Mr. Shapiro or Mr. Shaffer when this request for acceleration has been granted.

 

Sincerely,

Cousins Properties Incorporated

By:

 

/s/ Pamela F. Roper

  Pamela F. Roper
 

Senior Vice President, General Counsel

and Secretary


cc:

 

Parkway Properties, Inc.

390 North Orange Avenue, Suite 2400

Orlando, Florida 32801

Attention:   General Counsel
Facsimile:   (407) 209-0061
Email:   jdorsett@pky.com

Wachtell, Lipton, Rosen & Katz

51 West 52nd Street

New York, New York 10019

Attention:   Edward D. Herlihy
 

David E. Shapiro

 

Marshall P. Shaffer

Facsimile:   (212) 403-2000
Email:   edherlihy@wlrk.com
 

deshapiro@wlrk.com

 

mpshaffer@wlrk.com

Hogan Lovells US LLP

555 Thirteenth Street, NW

Washington, D.C. 20004

Attention:   David Bonser
  Bruce Gilchrist
Facsimile:   (202) 637-5910
Email:   David.Bonser@hoganlovells.com
 

Bruce.Gilchrist@hoganlovells.com