United States securities and exchange commission logo
May 13, 2024
Steven T. Gallagher
Chief Accounting Officer
Brixmor Property Group Inc.
450 Lexington Avenue
New York, NY 10017
Re: Brixmor Property
Group Inc.
Form 10-K for the
year ended December 31, 2023
Filed February 12,
2024
Form 8-K
Filed February 12,
2024
File No. 001-36160
Dear Steven T. Gallagher:
We have completed our review of your filings. 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.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Michael E. McTiernan