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Seyfarth Shaw LLP 620 8th Avenue T (212) 218-3338
bhornick@seyfarth.com T (212) 218-3338
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March 30, 2020
David M. Plattner
Special Counsel
Office of Mergers and Acquisitions
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: Mack-Cali Realty Corporation
DEFA14A filed March 16, 2020
File No. 001-13274
Dear Mr. Plattner:
On behalf of Mack-Cali Realty Corporation (the “Registrant”), and in connection with the solicitation materials furnished under cover of Schedule DEFA14A on March 16, 2020 (the “Schedule”) pursuant to Rule 14a-12 of the Securities Exchange Act of 1934, as amended, I respectfully submit this letter in response to the comments by the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) contained in your letter dated March 16, 2020 (the “Comment Letter”). For convenience of reference, each comment is recited in bold face type and is followed by the Registrant’s response thereto. Capitalized terms used herein and not defined shall have the meaning ascribed to such terms in the Schedule.
Schedule 14A
General
1. Communications made in reliance on Rule 14a-12 must identify the participants in the solicitation and describe the participants’ “direct or indirect interests.” The Company and its fellow participants did not include this information in its soliciting material filed on March 16 but instead referred security holders to the as-yet-unfiled “definitive proxy statement and other relevant solicitation materials filed by the Company.” Please note that the legend must advise security holders where they can currently obtain such information as opposed to referring them to future filings. See Rule 14a-12(a)(l)(i)