SRSEC Reporting Desk

JBG SMITH Properties (JBGS) – SEC staff letter

2026-04-09 · Re: Form 10-K for the fiscal year ended December 31, 2025 · Accession 0000000000-26-003569 · Review completed (no further comments)

April 9, 2026 M. Moina Banerjee Chief Financial Officer JBG SMITH Properties 4747 Bethesda Avenue, Suite 200 Bethesda, MD 20814 Re: JBG SMITH Properties Form 10-K for the fiscal year ended December 31, 2025 File No. 001-37994 Dear M. Moina Banerjee: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Angela Valdes

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