TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo June 23, 2023 Lisa Palmer President and Chief Executive Officer Regency Centers Corporation One Independent Drive, Suite 114 Jacksonville, FL 32202 Re: Regency Centers Corporation Registration Statement on Form S-4 Filed June 16, 2023 File No. 333-272735 Dear Lisa Palmer: 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 Pearlyne Paulemon at 202-551-8714 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Adam O. Emmerich