LATHAM & WATKINS
555 Eleventh Street, N.W., Suite 1000
Washington, D.C. 20004-1304
Tel: 202.637.2200 Fax: 202.637.2201
September 21, 2007
VIA EDGAR CORRESPONDENCE
Jennifer Gowetski
Attorney-Advisor
Division of Corporation Finance
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
| Re: | Kimco Realty Corporation |
Definitive 14A filed April 6, 2007
File No. 001-10899
Dear Ms. Gowetski:
On behalf of Kimco Realty Corporation (the “Company”), we are responding to your letter dated August 21, 2007 with respect to the above-referenced filing. Pursuant to my telephone conversation with you on September 18, 2007, the Company hereby confirms its expectation that, on or about October 15, 2007, it will provide the Staff of the Division of Corporation Finance with the Company’s response to the Staff’s comments.
If you have any questions or comments with regard to these responses or other matters, please call the undersigned at (202) 637-2165 or Kevin Stogner at (202) 637-2177.
| Very truly yours, |
|
|
| /s/ Joel H. Trotter |
| Joel H. Trotter |
cc: | Milton Cooper, Chairman & CEO |
| Kimco Realty Corporation |
Michael Pappagallo, CFO
| Kimco Realty Corporation |
Joe Grills, Chairman, Executive Compensation Committee
| Kimco Realty Corporation |