JBG SMITH Properties (JBGS)

Company response: The Company respectfully advises the Staff that it carefully considered the disclosure requirements of ASC 280-10-50-22, 50-25, 50-26 and 50-30(c) in preparing the segment disclosures in Note 20 of the Form 10-K. As described below, the Company concluded that disclosure of total assets by reportable segment was not required because asset information is not included in the financial information regularly provided to the Company’s chief operating decision maker (“CODM”) for purposes of assessing segment performance or making resource allocation decisions. ​ ​ 4747 Bethesda Avenue, Suite 200, Bethesda, Maryland 20814 240.333.3600 jbgsmith.com ​ As disclosed in Note 20 of the Form 10-K, the… response letter →