An Analysis of 2021 and 2022 SEC Comments Issued to REITs

Maggie Bradley Associate Washington, D.C. John Hensley Partner Austin Justin Salon Partner Washington, D.C. About MoFo Contributors Morrison Foerster’s REIT practice is a collaborative, integrated, multi-office practice involving capital markets, corporate, finance, M&A, investment management, real estate, tax, and other attorneys throughout the firm. Attorneys in the REIT practice area are actively involved in advising listed public REITs, non-traded public REITs, private REITs and REIT sponsors, contributors, investors, investment advisers, underwriters, and institutional lenders on all aspects of REIT activity. David Slotkin Partner Washington, D.C. * With special thanks to 2022 summer associate, Samantha Gordon, who assisted in the preparation of this client alert. 17 | An Analysis of 2021 and 2022 SEC Comments Issued to REITs