# EDGAR Filing Document

**Accession Number:** 0001689796
**File Stem:** 0000000000-26-002974
**Filing Date:** 2026-3
**Character Count:** 3083
**Document Hash:** 17769435af44f396d961b7de2df2000e
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-26-002974.hdr.sgml**: 20260507

**ACCESSION NUMBER**: 0000000000-26-002974

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20260324

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** JBG SMITH Properties
- **CENTRAL INDEX KEY:** 0001689796
- **STANDARD INDUSTRIAL CLASSIFICATION:** REAL ESTATE INVESTMENT TRUSTS [6798]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 814307010
- **STATE OF INCORPORATION:** MD
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 001-37994

**BUSINESS ADDRESS:**
- **STREET 1:** 4747 BETHESDA AVENUE
- **STREET 2:** SUITE 200
- **CITY:** BETHESDA
- **STATE:** MD
- **ZIP:** 20814
- **BUSINESS PHONE:** 240-333-3600

**MAIL ADDRESS:**
- **STREET 1:** 4747 BETHESDA AVENUE
- **STREET 2:** SUITE 200
- **CITY:** BETHESDA
- **STATE:** MD
- **ZIP:** 20814

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Vornado DC Spinco
- **DATE OF NAME CHANGE:** 20161109
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001104659-26-016450

## Text-Extract

```

                                                            March 24, 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 limited our review of your filing to the financial statements
and related
disclosures and have the following comment.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 10-K for the fiscal year ended December 31, 2025
Notes to the Consolidated Financial Statements
Note 20. Segment Information, page 99

1.     Please tell us what consideration you gave to disclosing total assets
for each reportable
       segment, and other segment asset information, or disclosing why such
information is not
       available. Refer to ASC 280-10-50-22, 50-25, 50-26 and 50-30(c).
       In closing, 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.
 March 24, 2026
Page 2

       Please contact Jeffrey Lewis at 202-551-6216 or Isaac Esquivel at
202-551-3395 with
any questions.

                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Real Estate
& Construction
cc:   Angela Valdes

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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