false
0001040971
¨
0001040971
2023-11-27
2023-11-27
0001040971
slg:SLGreenOperatingPartnershipLPMember
2023-11-27
2023-11-27
0001040971
us-gaap:CommonStockMember
2023-11-27
2023-11-27
0001040971
slg:SeriesIPreferredStockMember
2023-11-27
2023-11-27
iso4217:USD
xbrli:shares
iso4217:USD
xbrli:shares
Common Stock
|
|
CIK |
0001492869 |
Addess Line 1 |
One Vanderbilt Avenue |
City |
New York |
State |
New York |
Postal Code |
10017 |
Document Period Date |
November 27, 2023 |
Form Type |
8-K |
City Area Code |
212 |
Local Phone Number |
594-2700 |
Writing Communication |
¨ |
Soliciting Material |
¨ |
Pre commencement Tender Offer |
¨ |
Pre commencement Issuer Tender Offer |
¨ |
Emerging Growth Company |
¨ |
Amendment Flag |
¨ |
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM 8-K
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
EXCHANGE ACT OF 1934
Date of Report (Date of earliest event reported):
November 29, 2023 (November 27, 2023)
SL GREEN REALTY CORP.
SL GREEN OPERATING PARTNERSHIP, L.P.
(Exact Name of Registrant as Specified in Charter)
Maryland |
1-13199 |
13-3956775 |
(State or Other
Jurisdiction of Incorporation) |
(Commission
File Number) |
(IRS Employer
Identification No.) |
Delaware |
333-167793-02 |
13-3960398 |
(State or Other
Jurisdiction of Incorporation) |
(Commission
File Number) |
(IRS Employer
Identification No.) |
|
One Vanderbilt Avenue
New York, New York 10017
(Address of principal executive offices, including zip code) |
|
(212) 594-2700
(Registrant’s
telephone number, including area code)
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under
any of the following provisions (see General Instruction A.2.):
¨
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
¨
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
¨
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
¨
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
Securities registered pursuant to Section 12(b) of
the Act:
Registrant |
|
Trading
Symbol |
|
Title of Each Class |
|
Name of Each
Exchange on
Which Registered |
SL
Green Realty Corp. |
|
SLG |
|
Common Stock, $0.01 par value |
|
New York Stock Exchange |
SL
Green Realty Corp. |
|
SLG.PRI |
|
6.500%
Series I Cumulative Redeemable Preferred Stock, $0.01 par value |
|
New York Stock Exchange |
Indicate by check mark whether the registrant is an emerging
growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2
of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).
Emerging growth
company ¨
If an emerging
growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with
any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act ¨
Item
4.01. Changes in Registrant’s Certifying Accountant
On November 27, 2023, the Audit Committee of the
Board of Directors of SL Green Realty Corp. (the “Company”) approved the dismissal of Ernst & Young LLP (“EY”)
as the independent registered public accounting firm of the Company and SL Green Operating Partnership, L.P. (“SLGOP”) following
the completion of EY’s audits of the financial statements for each of the Company and SLGOP for the fiscal year ending December
31, 2023. On the same date, the Audit Committee approved the engagement of Deloitte & Touche LLP (“Deloitte”) as the Company’s
and SLGOP’s independent registered public accounting firm for the Company and SLGOP commencing with their respective fiscal years
beginning January 1, 2024.
The audits conducted by EY of the financial statements
of the Company and SLGOP as of and for the years ended December 31, 2021 and 2022 did not contain any adverse opinion or disclaimer of
opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles.
During the fiscal years ended December 31, 2021
and 2022 and the subsequent interim periods through March 31, 2023, June 30, 2023 and September 30, 2023, there were no “disagreements,”
as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions, among the Company, SLGOP and EY, on any
matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if
not resolved to the satisfaction of EY, would have caused EY to make reference in connection with their opinion to the subject matter
of the disagreement.
During the fiscal years ended December 31, 2021
and 2022 and the subsequent interim periods through March 31, 2023, June 30, 2023 and September 30, 2023, there were no “reportable
events” as that term is defined in Item 304(a)(1)(v) of Regulation S-K.
The Company and SLGOP provided EY with a copy
of this Current Report on Form 8-K and requested that EY furnish the Company and SLGOP with a letter addressed to the U.S. Securities
and Exchange Commission stating whether it agrees with the statements contained herein and, if not, stating the respects in which it does
not agree. A copy of EY’s letter, dated November 29, 2023, is filed as Exhibit 16.1 to this Form 8-K.
During the fiscal years ended December 31, 2021
and 2022 and the subsequent interim periods through March 31, 2023, June 30, 2023 and September 30, 2023, the Company, SLGOP and anyone
on their respective behalf, have not consulted Deloitte with respect to: (i) the application of accounting principles to a specified transaction,
either completed or proposed, or the type of audit opinion that might be rendered on the Company’s and SLGOP’s financial statements,
and neither a written report was provided to the Company or SLGOP nor oral advice was provided to the Company or SLGOP that Deloitte concluded
was an important factor considered by the Company or SLGOP in reaching a decision as to the accounting, auditing or financial reporting
issue; or (ii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related
instructions) or a reportable event (as defined in Item 304(a)(1)(v) of Regulation S-K).
Item
9.01. Financial Statements and Exhibits
(d) Exhibits
16.1 Letter of Ernst & Young LLP, dated November 29, 2023, to the Securities and Exchange Commission.
104 Cover page Interactive Data File. (Embedded
within the Inline XBRL document.)
SIGNATURES
Pursuant to the requirements of the Securities
Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.
SL GREEN REALTY CORP. |
|
|
|
By: |
/s/ Matthew J. DiLiberto |
|
Name: |
Matthew J. DiLiberto |
|
Title: |
Chief Financial Officer |
|
SL GREEN OPERATING PARTNERSHIP, L.P. |
|
|
|
By: SL GREEN REALTY CORP., its general partner |
|
|
|
By: |
/s/ Matthew J. DiLiberto |
|
Name: |
Matthew J. DiLiberto |
|
Title: |
Chief Financial Officer |
|
Date: November 29, 2023
Exhibit 16.1
November 29, 2023
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Commissioners:
We have read Item 4.01 of
Form 8-K dated November 29, 2023, of SL Green Realty Corp. and SL Green Operating Partnership, L.P., and are in agreement with
the statements contained in paragraphs 1 through 5 on page 2 therein. We have no basis to agree or disagree with other statements
of the registrant contained therein.
/s/ Ernst & Young
LLP
v3.23.3
Cover
|
Nov. 27, 2023 |
Entity Information [Line Items] |
|
Document Type |
8-K
|
Amendment Flag |
false
|
Document Period End Date |
Nov. 27, 2023
|
Entity File Number |
1-13199
|
Entity Registrant Name |
SL GREEN REALTY CORP.
|
Entity Central Index Key |
0001040971
|
Entity Tax Identification Number |
13-3956775
|
Entity Incorporation, State or Country Code |
MD
|
Entity Address, Address Line One |
One Vanderbilt Avenue
|
Entity Address, City or Town |
New York
|
Entity Address, State or Province |
NY
|
Entity Address, Postal Zip Code |
10017
|
City Area Code |
212
|
Local Phone Number |
594-2700
|
Written Communications |
false
|
Soliciting Material |
false
|
Pre-commencement Tender Offer |
false
|
Pre-commencement Issuer Tender Offer |
false
|
Entity Emerging Growth Company |
false
|
Common Stock |
|
Entity Information [Line Items] |
|
Title of 12(b) Security |
Common Stock, $0.01 par value
|
Trading Symbol |
SLG
|
Security Exchange Name |
NYSE
|
Preferred Stock |
|
Entity Information [Line Items] |
|
Title of 12(b) Security |
6.500%
Series I Cumulative Redeemable Preferred Stock, $0.01 par value
|
Trading Symbol |
SLG.PRI
|
Security Exchange Name |
NYSE
|
SL Green Operating Partnership LP [Member] |
|
Entity Information [Line Items] |
|
Document Type |
8-K
|
Amendment Flag |
false
|
Document Period End Date |
Nov. 27, 2023
|
Entity File Number |
333-167793-02
|
Entity Registrant Name |
SL GREEN OPERATING PARTNERSHIP, L.P.
|
Entity Central Index Key |
0001492869
|
Entity Tax Identification Number |
13-3960398
|
Entity Incorporation, State or Country Code |
DE
|
Entity Address, Address Line One |
One Vanderbilt Avenue
|
Entity Address, City or Town |
New York
|
Entity Address, State or Province |
NY
|
Entity Address, Postal Zip Code |
10017
|
City Area Code |
212
|
Local Phone Number |
594-2700
|
Written Communications |
false
|
Soliciting Material |
false
|
Pre-commencement Tender Offer |
false
|
Pre-commencement Issuer Tender Offer |
false
|
Entity Emerging Growth Company |
false
|
X |
- DefinitionBoolean flag that is true when the XBRL content amends previously-filed or accepted submission.
+ References
+ Details
Name: |
dei_AmendmentFlag |
Namespace Prefix: |
dei_ |
Data Type: |
xbrli:booleanItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionFor the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period. The format of the date is YYYY-MM-DD.
+ References
+ Details
Name: |
dei_DocumentPeriodEndDate |
Namespace Prefix: |
dei_ |
Data Type: |
xbrli:dateItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThe type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.
+ References
+ Details
Name: |
dei_DocumentType |
Namespace Prefix: |
dei_ |
Data Type: |
dei:submissionTypeItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionAddress Line 1 such as Attn, Building Name, Street Name
+ References
+ Details
Name: |
dei_EntityAddressAddressLine1 |
Namespace Prefix: |
dei_ |
Data Type: |
xbrli:normalizedStringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- Definition
+ References
+ Details
Name: |
dei_EntityAddressCityOrTown |
Namespace Prefix: |
dei_ |
Data Type: |
xbrli:normalizedStringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionCode for the postal or zip code
+ References
+ Details
Name: |
dei_EntityAddressPostalZipCode |
Namespace Prefix: |
dei_ |
Data Type: |
xbrli:normalizedStringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionName of the state or province.
+ References
+ Details
Name: |
dei_EntityAddressStateOrProvince |
Namespace Prefix: |
dei_ |
Data Type: |
dei:stateOrProvinceItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionA unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Exchange Act -Number 240 -Section 12 -Subsection b-2
+ Details
Name: |
dei_EntityCentralIndexKey |
Namespace Prefix: |
dei_ |
Data Type: |
dei:centralIndexKeyItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionIndicate if registrant meets the emerging growth company criteria.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Exchange Act -Number 240 -Section 12 -Subsection b-2
+ Details
Name: |
dei_EntityEmergingGrowthCompany |
Namespace Prefix: |
dei_ |
Data Type: |
xbrli:booleanItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionCommission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.
+ References
+ Details
Name: |
dei_EntityFileNumber |
Namespace Prefix: |
dei_ |
Data Type: |
dei:fileNumberItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionTwo-character EDGAR code representing the state or country of incorporation.
+ References
+ Details
Name: |
dei_EntityIncorporationStateCountryCode |
Namespace Prefix: |
dei_ |
Data Type: |
dei:edgarStateCountryItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThe exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Exchange Act -Number 240 -Section 12 -Subsection b-2
+ Details
Name: |
dei_EntityRegistrantName |
Namespace Prefix: |
dei_ |
Data Type: |
xbrli:normalizedStringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThe Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Exchange Act -Number 240 -Section 12 -Subsection b-2
+ Details
Name: |
dei_EntityTaxIdentificationNumber |
Namespace Prefix: |
dei_ |
Data Type: |
dei:employerIdItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionLocal phone number for entity.
+ References
+ Details
Name: |
dei_LocalPhoneNumber |
Namespace Prefix: |
dei_ |
Data Type: |
xbrli:normalizedStringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionBoolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Exchange Act -Number 240 -Section 13e -Subsection 4c
+ Details
Name: |
dei_PreCommencementIssuerTenderOffer |
Namespace Prefix: |
dei_ |
Data Type: |
xbrli:booleanItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionBoolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Exchange Act -Number 240 -Section 14d -Subsection 2b
+ Details
Name: |
dei_PreCommencementTenderOffer |
Namespace Prefix: |
dei_ |
Data Type: |
xbrli:booleanItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionTitle of a 12(b) registered security.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Exchange Act -Number 240 -Section 12 -Subsection b
+ Details
Name: |
dei_Security12bTitle |
Namespace Prefix: |
dei_ |
Data Type: |
dei:securityTitleItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionName of the Exchange on which a security is registered.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Exchange Act -Number 240 -Section 12 -Subsection d1-1
+ Details
Name: |
dei_SecurityExchangeName |
Namespace Prefix: |
dei_ |
Data Type: |
dei:edgarExchangeCodeItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionBoolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as soliciting material pursuant to Rule 14a-12 under the Exchange Act.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Exchange Act -Section 14a -Number 240 -Subsection 12
+ Details
Name: |
dei_SolicitingMaterial |
Namespace Prefix: |
dei_ |
Data Type: |
xbrli:booleanItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionTrading symbol of an instrument as listed on an exchange.
+ References
+ Details
Name: |
dei_TradingSymbol |
Namespace Prefix: |
dei_ |
Data Type: |
dei:tradingSymbolItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionBoolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as written communications pursuant to Rule 425 under the Securities Act.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Securities Act -Number 230 -Section 425
+ Details
Name: |
dei_WrittenCommunications |
Namespace Prefix: |
dei_ |
Data Type: |
xbrli:booleanItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- Details
Name: |
us-gaap_StatementClassOfStockAxis=us-gaap_CommonStockMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
X |
- Details
Name: |
us-gaap_StatementClassOfStockAxis=slg_SeriesIPreferredStockMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
X |
- Details
Name: |
dei_LegalEntityAxis=slg_SLGreenOperatingPartnershipLPMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
SL Green Realty (NYSE:SLG-I)
Historical Stock Chart
From Jun 2024 to Jul 2024
SL Green Realty (NYSE:SLG-I)
Historical Stock Chart
From Jul 2023 to Jul 2024