# EDGAR Filing Document

**Accession Number:** 0000887905
**File Stem:** 0000000000-25-009739
**Filing Date:** 2025-9
**Character Count:** 3511
**Document Hash:** 3957d295621076cba458da556a126e2d
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-009739.hdr.sgml**: 20260127

**ACCESSION NUMBER**: 0000000000-25-009739

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250909

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** LTC PROPERTIES INC
- **CENTRAL INDEX KEY:** 0000887905
- **STANDARD INDUSTRIAL CLASSIFICATION:** REAL ESTATE INVESTMENT TRUSTS [6798]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 710720518
- **STATE OF INCORPORATION:** MD
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 001-11314

**BUSINESS ADDRESS:**
- **STREET 1:** 3011 TOWNSGATE ROAD
- **STREET 2:** SUITE 220
- **CITY:** WESTLAKE VILLAGE
- **STATE:** CA
- **ZIP:** 91361
- **BUSINESS PHONE:** 805-981-8655

**MAIL ADDRESS:**
- **STREET 1:** 3011 TOWNSGATE ROAD
- **STREET 2:** SUITE 220
- **CITY:** WESTLAKE VILLAGE
- **STATE:** CA
- **ZIP:** 91361
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001558370-25-001395

## Text-Extract

```

                                                           September 9, 2025

CeCe Chikhale
Chief Financial Officer
LTC PROPERTIES INC
3011 Townsgate Road, Suite 220
Westlake Village, CA 91361

       Re: LTC PROPERTIES INC
           10-K for the Fiscal Year Ended December 31, 2024
           10-Q for the Quarter Ended June 30, 2025
Dear CeCe Chikhale:

       We have reviewed your filing and have the following comment(s).

       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-Q for the quarter ended June 30, 2025
Notes to Consolidated Financial Statements
16. Segment Information, page 33

1.     We note that during the second quarter of 2025, you began managing your
operations
       through two reportable segments: Real Estate Investments and SHOP, and
adopted
       Net Operating Income as your segment performance measure. Please address
the
       following related to your segment disclosures

             Describe how you considered the guidance for disclosures related
to recasting of
           previously reported information pursuant to guidance outlined within
           paragraphs 280-10-50-34 to 36 of the Accounting Standards
Codification (ASC).
             Describe how you considered the guidance for disclosures related
to asset
           information and significant expense categories pursuant to guidance
outlined
           within paragraphs 280-10-50-26 and 26A of the ASC

       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
 September 9, 2025
Page 2

of action by the staff.

       Please contact Kellie Kim at 202-551-3129 or Wilson Lee at 202-551-3468
if you
have questions regarding comments on the financial statements and related
matters.

                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Real Estate
& Construction

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._