January 24, 2024
VIA EDGAR
United States Securities and Exchange
Commission Division of Corporate Finance
Office of Real Estate and Construction
100 F Street, NE
Washington, D.C. 20549
Attn: Ms. Jennifer Monick
Mr. Howard Efron
Re: | Medical Properties Trust, Inc. |
MPT Operating Partnership, L.P. |
Form 10-K for the Year Ended December 31, 2022 |
File No. 001-32559 |
Dear Ms. Monick and Mr. Efron:
This letter is being furnished in response to the comments of the Staff (the Staff) of the Securities and Exchange Commission in connection with the Commissions comment letter dated January 9, 2024 to R. Steven Hamner, Executive Vice President and Chief Financial Officer of Medical Properties Trust, Inc. (the Company) with respect to the Companys Form 10-K for the Year Ended December 31, 2022. To assist you in reviewing our responses, we have preceded each response below with a copy (in bold type) of the Staffs comment as stated in your letter.
Form 10-K for the Year Ended December 31, 2022
Significant Tenants
Total Assets by Operator, page 13
1. | We note your response to our comment 2. We reissue the comment. Please tell us when you expect to amend your Form 10-K for the fiscal year ended December 31, 2022 to include audited financial statements of Steward Health Care System LLC as of and for the year ended December 31, 2022. |
As noted in our letter to the Staff dated November 21, 2023 and phone call with the Staff on January 5, 2024, the Company respectfully reaffirms its intention to file the audited financial statements of Steward Health Care System LLC (Steward) for the year ended December 31, 2022 via Form 10-K/A promptly upon our receipt of the same from Steward, which Steward has most recently advised us is expected prior to February 28, 2024.
Should you have any questions or further comments, please contact the undersigned at 205-969-3755.
Very truly yours,
MEDICAL PROPERTIES TRUST, INC.
MPT OPERATING PARTNERSHIP, L.P.
by Medical Properties Trust, Inc., the sole member of its general partner
/s/ R. Steven Hamner |
R. Steven Hamner |
Executive Vice President and Chief Financial Officer |