United States securities and exchange commission logo
May 21, 2024
Conor Fennerty
Executive Vice President, Chief Financial Officer & Treasurer
SITE Centers Corp.
3300 Enterprise Parkway
Beachwood, OH 44122
Re: SITE Centers Corp.
Form 10-K for the
fiscal year ended December 31, 2023
File No. 001-11690
Dear Conor Fennerty:
We have completed our review of your filing. 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