Mailstop 3233
                                                           September 19, 2018

Via E-mail
Mr. Thomas E. O'Hern
Senior Executive Vice President and Chief Financial Officer
The Macerich Company
401 Wilshire Boulevard, Suite 700
Santa Monica, California 90401

       Re:      The Macerich Company
                Form 10-K
                Filed February 23, 2018
                File No. 001-12504

Dear Mr. O'Hern:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comments. In some of our comments, we may
ask you to
provide us with information so we may better understand your disclosure.

       Please respond to these comments within ten business days by providing
the requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comments apply to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to these comments, we may have additional
comments.

Item 7. Management's Discussion and Analysis of Financial Condition and Results
of
Operations

Management's Overview and Summary, page 42

Comparison of years ended December 31, 2017 and 2016, page 50

1.     We note that you recognized $18.1m and $19.2m in lease termination
income in 2017
       and 2016 respectively. We further note your disclosure on page 17 that a
number of your
       tenants have declared bankruptcy in recent years. Please tell us what
consideration you
       have given to discussing recent tenant bankruptcies and the impact of
those bankruptcies
       on current and future operations in your MD&A.
 Mr. Thomas E. O'Hern
The Macerich Company
September 19, 2018
Page 2

Financial Statements

11. Co-Venture Arrangement, page 93

2.     Please explain to us in greater detail why the adoption of ASC 606
resulted in a change in
       the accounting for the joint venture holding Freehold Raceway Mall and
Chandler
       Fashion Center. Cite any relevant accounting guidance in your response.

        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.

       You may contact Peter McPhun at 202-551-3581 or me at 202-551-3438 with
any
questions.


                                                           Sincerely,

                                                           /s/ Robert F.
Telewicz, Jr.

                                                           Robert F. Telewicz
Jr.
                                                           Branch Chief
                                                           Office of Real
Estate and
                                                           Commodities