November 14, 2022
U.S. Securities and Exchange Commission
100 F. Street
Washington, DC 20549-7561
Re: Stratus Properties Inc.
Commission File No. 001-37716
Ladies and Gentlemen:
We have read the statements of Stratus Properties Inc. pertaining to our firm included in Item 4.01 of its Current Report on Form 8-K dated November 14, 2022 and are in agreement with the statements contained in paragraphs 1 through 4 therein. We have no basis to agree or disagree with the statements in paragraph 5 therein.
Very truly yours,
/s/ BKM Sowan Horan, LLP
BKM Sowan Horan, LLP