<SEC-DOCUMENT>0001140361-23-051918.txt : 20231213
<SEC-HEADER>0001140361-23-051918.hdr.sgml : 20231213
<ACCEPTANCE-DATETIME>20231107171514
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-23-051918
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20231107

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><br>
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    <div style="text-align: center;">November 7, 2023</div>
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    <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>
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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;">
              <div style="font-weight: bold;">Registration Statement on Form S-4</div>
              <div style="font-weight: bold;">File No. 333-274926</div>
              <div style="font-weight: bold;">Request for Acceleration</div>
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    <div>Ladies and Gentlemen:</div>
    <div><br>
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    <div style="text-indent: 36pt;">Pursuant to Rule 461 under the Securities Act of 1933, as amended, Kimco Realty Corporation, a Maryland corporation (the &#8220;<u>Registrant</u>&#8221;), hereby requests acceleration of effectiveness of its registration statement
      on Form S-4 (File No. 333-274926), as amended, to 4:30 p.m. Eastern Time on November 9, 2023, or as soon as practicable thereafter.</div>
    <div><br>
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    <div style="text-indent: 36pt;">The Registrant hereby authorizes Steven R. Green of Wachtell, Lipton, Rosen &amp; Katz to orally modify or withdraw this request for acceleration.</div>
    <div><br>
    </div>
    <div style="text-indent: 36pt;">If you have any questions concerning this request, or if you require any additional information, please feel free to contact Steven R. Green of Wachtell, Lipton, Rosen &amp; Katz at (212) 403-1035 or by email at
      SRGreen@wlrk.com.&#160; Please notify him when this request for acceleration has been granted.</div>
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    <div style="text-align: center;">[<font style="font-style: italic;">signature page follows</font>]</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;">Very truly yours,</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; font-weight: bold;">Kimco Realty Corporation</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;">/s/ Glenn G. Cohen</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>
            <div style="font-family: 'Times New Roman', Times, serif;">Chief Financial Officer</div>
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    <div><br>
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    <div>cc:
      <div style="margin: -16px 0px 0px; padding: 0px 0px 0px 36pt;">Steven R. Green, Wachtell, Lipton, Rosen &amp; Katz</div>
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