<SEC-DOCUMENT>0001140361-21-021984.txt : 20210727
<SEC-HEADER>0001140361-21-021984.hdr.sgml : 20210727
<ACCEPTANCE-DATETIME>20210623091835
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-21-021984
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20210623

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			KIMCO REALTY CORP
		CENTRAL INDEX KEY:			0000879101
		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE INVESTMENT TRUSTS [6798]
		IRS NUMBER:				132744380
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		500 NORTH BROADWAY
		STREET 2:		SUITE 201, P.O. BOX 9010
		CITY:			JERICHO
		STATE:			NY
		ZIP:			11753
		BUSINESS PHONE:		(516) 869-9000

	MAIL ADDRESS:	
		STREET 1:		500 NORTH BROADWAY
		STREET 2:		SUITE 201
		CITY:			JERICHO
		STATE:			NY
		ZIP:			11753
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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    <div style="text-align: center;">Kimco Realty Corporation</div>
    <div style="text-align: center;">500 North Broadway, Suite 201</div>
    <div style="text-align: center;">Jericho, New York 11753</div>
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    <div style="text-align: right;">June 23, 2021</div>
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    <div style="font-weight: bold;"><u>VIA EDGAR</u></div>
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    <div style="text-align: justify;">U.S. Securities and Exchange Commission</div>
    <div style="text-align: justify;">Division of Corporation Finance</div>
    <div style="text-align: justify;">Office of Real Estate &amp; Construction</div>
    <div style="text-align: justify;">100 F Street, NE</div>
    <div style="text-align: justify;">Washington, D.C. 20549</div>
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          <td style="width: 54pt; vertical-align: top; font-family: 'Times New Roman',Times,serif;">Attention:</td>
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            <div>Janice Adeloye</div>
            <div> Mary Beth Breslin</div>
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          <td style="width: 27pt; vertical-align: top; align: right; font-weight: bold;">Re:</td>
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            <div style="font-weight: bold;">Kimco Realty Corporation</div>
            <div style="font-weight: bold;"> Registration Statement on S-4; File No. 333-256587</div>
            <div style="font-weight: bold;"> Request for Acceleration</div>
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    <div>Ladies and Gentlemen:</div>
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    <div style="text-indent: 36pt;">Reference is made to the Registration Statement on Form S-4 (File No. 333-256587) filed by Kimco Realty Corporation (the &#8220;<u>Company</u>&#8221;) with the U.S. Securities and Exchange Commission (the &#8220;<u>Commission</u>&#8221;)
      on May 28, 2021, as amended on June 23, 2021 (the &#8220;<u>Registration Statement</u>&#8221;).</div>
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    <div style="text-indent: 36pt;">The Company hereby requests the Registration Statement be made effective at 9:00 a.m., Eastern Time, on June 25, 2021, or as soon as
      possible thereafter, in accordance with Rule 461 promulgated under the Securities Act of 1933, as amended.</div>
    <div><br>
    </div>
    <div style="text-indent: 36pt;">Please contact David E. Shapiro of Wachtell, Lipton, Rosen &amp; Katz at (212) 403-1314 or by email at DEShapiro@wlrk.com or Steven R.
      Green of Wachtell, Lipton, Rosen &amp; Katz at (212) 403-1035 or by email at SRGreen@wlrk.com with any questions you may have concerning this request.&#160; Please notify Mr. Shapiro or Mr. Green when this request for acceleration has been granted.</div>
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          <td colspan="2" valign="top">KIMCO REALTY CORPORATION</td>
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            <div style="margin-left: 0pt; text-indent: 0pt; margin-right: 0pt" align="left">By: </div>
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          <td style="width: 45%; border-bottom: 2px solid rgb(0, 0, 0);" align="left" nowrap="nowrap" valign="top">/s/ Glenn G. Cohen</td>
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          <td style="width: 5%;" valign="top">Name:</td>
          <td style="width: 45%;" align="left" nowrap="nowrap" valign="bottom">&#160;Glenn G. Cohen</td>
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          <td style="width: 50%;" valign="top">&#160;</td>
          <td style="width: 5%;" valign="top">Title:</td>
          <td style="width: 45%;" valign="top">
            <div>Executive Vice President, Chief Financial Officer and Treasurer</div>
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    <div>cc:&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;David E. Shapiro, Wachtell, Lipton, Rosen &amp;
        Katz</div>
    <div style="text-indent: 36pt;">Steven R. Green, Wachtell, Lipton, Rosen &amp; Katz</div>
    <div style="text-indent: 36pt;">Conor C. Flynn, Kimco Realty Corporation</div>
    <div style="text-indent: 36pt;">Andrew M. Alexander, Weingarten Realty Investors</div>
    <div style="text-indent: 36pt;">Toni Weinstein, Dentons US LLP</div>
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