CORRESP

July 26, 2023

CORRESPONDENCE FILING VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, N.E.

Washington, DC 20549

Attention:

Howard Efron

Robert Telewicz

Re:

SITE Centers Corp.

Form 10-K for the Year Ended December 31, 2022

Filed February 23, 2023

Form 8-K filed April 25, 2023

File No. 001-11690

Ladies and Gentlemen:

SITE Centers Corp., an Ohio corporation (the “Company” or “we,” “us” or “our”), is submitting this letter in response to the letter from the staff (the “Staff”) of the Securities and Exchange Commission, dated July 13, 2023 (the “Comment Letter”), with respect to the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2022, filed February 23, 2023, and Form 8-K, filed April 25, 2023.

Below is the Company’s response. For the convenience of the Staff, the Company has repeated the Staff’s comment before the response.

Form 8-K filed April 25, 2023

Exhibit 99.1 Quarterly Financial Supplement Dated as of March 31, 2023 Site Centers Corp. Same Store Metrics, page 11

1.	We note the reconciliation of SSNOI at both 100% and SITE Share on page 11 of your Quarterly Financial Supplement. It appears your presentation both:

•

Combines consolidated results with 100% of the operating results of your unconsolidated joint ventures and;

•

Reflects your share of unconsolidated joint ventures as though they are consolidated on a proportionate share basis.

Please tell us how you determined this presentation is consistent with Question 100.04 of the Division’s Compliance and Disclosure Interpretations for Non-GAAP Financial Measures.