October 16, 2019 Thomas E. O'Hern Chief Executive Officer MACERICH CO 401 Wilshire Boulevard. Suite 700 Santa Monica, CA 90401 Re: MACERICH CO Form 10-K for the fiscal year ended December 31, 2018 Filed February 25, 2019 File No. 001-12504 Dear Mr. O'Hern: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Real Estate & Construction