<SEC-DOCUMENT>0001140361-23-050006.txt : 20231213
<SEC-HEADER>0001140361-23-050006.hdr.sgml : 20231213
<ACCEPTANCE-DATETIME>20231027171655
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-23-050006
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20231027

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, NY&#160; 11753</div>
      <div style="text-align: center;">October 27, 2023</div>
      <div><br>
      </div>
      <div>VIA EDGAR</div>
      <div><br>
      </div>
      <div>U.S. Securities and Exchange Commission</div>
      <div>100 F Street, N.E.</div>
      <div>Division of Corporation Finance, Office of Real Estate &amp; Construction</div>
      <div>Washington, D.C. 20549</div>
      <div>Attention: Ruairi Regan; Jeffrey Gabor</div>
      <div><br>
      </div>
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            <td style="width: 36pt; vertical-align: top; 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 Form S-4<br>
                Filed October 10, 2023<br>
                File No. 333-274926<br>
              </div>
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      <div>Dear Mr. Regan and Mr. Gabor:</div>
      <div><br>
      </div>
      <div style="text-indent: 36pt;">On behalf of Kimco Realty Corporation (the &#8220;Company&#8221;), set forth below is the response of the Company to the comment of the staff of the Division of Corporation Finance (the &#8220;Staff&#8221;) of the United States Securities and
        Exchange Commission (the &#8220;Commission&#8221;) set forth in the Staff&#8217;s letter, dated October 18, 2023, regarding the Company&#8217;s Registration Statement on Form S-4 (the &#8220;Registration Statement&#8221;) filed with the Commission on October 10, 2023. In connection
        with this letter, an amendment to the Form S-4 (&#8220;Amendment No. 1&#8221;) has been submitted to the Commission on the date hereof.</div>
      <div><br>
      </div>
      <div style="text-indent: 36pt;"><font style="color: #000000;">For your convenience, the Staff&#8217;s comment is set forth in bold, followed by the response on behalf of the Company.&#160; Unless otherwise indicated, page references in the response set forth
          below are to the pages of the clean copy of Amendment No. 1. Capitalized terms used but not otherwise defined herein shall have the meanings assigned to such terms in Amendment No. 1</font>.</div>
      <div><br>
      </div>
      <div><u>Form S-4 filed October 10, 2023</u></div>
      <div><br>
      </div>
      <div><u>MATERIAL U.S. FEDERAL INCOME TAX CONSEQUENCES OF THE COMPANY MERGER, page 92</u></div>
      <div><br>
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            <td style="width: 36pt; vertical-align: top;">1.</td>
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              <div style="font-weight: bold;">We note your disclosure on page 28 that each of Kimco and RPT has operated in a manner that it believes has allowed it to qualify as a REIT for U.S. federal income tax purposes under the Code and intends to
                continue to do so through the closing date or through the taxable year ending with the company merger, respectively. Additionally, Kimco and RPT intend that Kimco will continue to operate in such a manner after the company merger. We also
                note your reference to certain material U.S. federal income tax considerations regarding Kimco&#8217;s taxation as a REIT on page 94. Please file as an exhibit a tax opinion supporting the tax matters and consequences to the shareholders as
                described in the filing, or advise how you determined such an opinion is not required. Refer to Item 601(b)(8) of Regulation S-K.</div>
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      <div style="margin-left: 36pt;"><u>Response</u>: The Company acknowledges the Staff&#8217;s comment and advises the Staff that forms of the tax opinions supporting the tax matters and consequences to the shareholders as described in the filing have been
        filed with Amendment No. 1 as Exhibits 8.1, 8.2, 8.3 and 8.4, and the Company will file executed versions of the foregoing opinions as exhibits to a subsequent amendment to the Registration Statement prior to effectiveness of the Registration
        Statement.</div>
      <div><br>
      </div>
      <div style="text-indent: 0pt; margin-left: 36pt;">If you have any questions or require any additional information in connection with the filing, please do not hesitate to contact the undersigned at (516) 869-7290 or Steven R. Green of Wachtell,
        Lipton, Rosen &amp; Katz at (212) 403-1035 or by email at SRGreen@wlrk.com.</div>
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            <td style="width: 50%; vertical-align: top;">&#160;</td>
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              <div style="font-family: 'Times New Roman', Times, serif;">Sincerely,</div>
              <div>&#160;</div>
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            <td style="width: 50%; vertical-align: top;">&#160;</td>
            <td style="width: 50%; vertical-align: top;">
              <div style="font-family: 'Times New Roman', Times, serif;"><u>/s/ Glenn G. Cohen</u></div>
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            <td style="width: 50%; vertical-align: top;">&#160;</td>
            <td style="width: 50%; vertical-align: top;">
              <div style="font-family: 'Times New Roman', Times, serif;">Glenn G. Cohen</div>
            </td>
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            <td style="width: 50%; vertical-align: top;">&#160;</td>
            <td style="width: 50%; vertical-align: top;">
              <div style="font-family: 'Times New Roman', Times, serif;">Chief Financial Officer</div>
            </td>
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