-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, JjyASadO3FLrAOONwBb3/BOI4boLOkEZ0syhWSutNSiyh6FOpn10Nxc9TjEmzB65 E20f9+TOBbUpn8F+2ubypg== 0000899715-09-000022.txt : 20090424 0000899715-09-000022.hdr.sgml : 20090424 20090203180424 ACCESSION NUMBER: 0000899715-09-000022 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090203 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TANGER FACTORY OUTLET CENTERS INC CENTRAL INDEX KEY: 0000899715 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 561815473 STATE OF INCORPORATION: NC FISCAL YEAR END: 0101 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3200 NORTHLINE AVENUE SUITE 360 CITY: GREENSBORO STATE: NC ZIP: 27408 BUSINESS PHONE: 3362923010 MAIL ADDRESS: STREET 1: 3200 NORTHLINE AVENUE SUITE 360 CITY: GREENSBORO STATE: NC ZIP: 27408 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TANGER PROPERTIES LTD PARTNERSHIP /NC/ CENTRAL INDEX KEY: 0001004036 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 561822494 STATE OF INCORPORATION: NC FISCAL YEAR END: 0105 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3200 NORTHLINE AVENUE SUITE 360 CITY: GREENSBORO STATE: NC ZIP: 27408 BUSINESS PHONE: 3362923010 MAIL ADDRESS: STREET 1: 3200 NORTHLINE AVENUE SUITE 360 CITY: GREENSBORO STATE: NC ZIP: 27408 CORRESP 1 filename1.htm tfoccorresptanger02032009.htm
TANGER                            
OUTLET CENTERS      
Tanger Factory Outlet Centers, Inc.
3200 Northline Avenue, Suite 360
Greensboro, NC  27408
Phone:  336-292-3010
Fax:  3336-852-2096
www.tangeroutlet.com
A New York Stock Exchange Listed Company (NYSE:SKT)
 
 

February 3, 2009
 
Daniel Gordon, Esq.
 
Accounting Branch Chief
 
Office of Real Estate and Business Services
 
Division of Corporation Finance
 
Securities and Exchange Commission
 
100 F Street, NE
 
Washington, DC 20549-3628
 
 
Re:
Tanger Factory Outlet Centers, Inc.
 
 
Tanger Properties Limited Partnership
 
 
Forms 10-K for the year ended December 31, 2007
 
 
Filed 02/28/08
 
 
Definitive Proxy Statement
 
 
Filed 04/03/08
 
 
File Nos. 001-11986 and 333-03526-01
 
Dear Mr. Gordon:
 
We refer to the letter dated the date hereof submitted by Latham& Watkins LLP which sets forth the response of Tanger Factory Outlet Centers, Inc. (the “Parent”) and Tanger Properties Limited Partnership (the “Operating Partnership” and together with the Parent, the “Company”) to the comments of the staff of the Division of Corporation Finance (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) set forth in your letter dated January 27, 2009.
 
The Company acknowledges that:
 
 
·  
the Company is responsible for the adequacy and accuracy of the disclosure in the filings;
 
 
·  
Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filings; and
 
 
·  
the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
 
Sincerely,
 
/s/ Frank C. Marchisello, Jr.
 
Frank C. Marchisello, Jr.
Executive Vice President, Chief Financial Officer & Secretary

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