September 12, 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
           Form 10-Q for the quarterly period ended June 30, 2019
           Filed August 5, 2019
           File No. 001-12504

Dear Mr. O'Hern:

      We have reviewed your filings and have the following comment. In our
comment, we
may ask you to provide us with information so we may better understand your
disclosure.

       Please respond to this comment 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 our
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this comment, we may have additional
comments.

Form 10-Q for the quarterly period ended June 30, 2019

Item 2. Management's Discussion and Analysis of Financial Condition and Results
of Operations
Funds from Operations ("FFO"), page 42

1.    Please tell us how your definition of FFO is consistent with the NAREIT
definition of
      FFO. Specifically, tell us how you have determined it was appropriate to
      exclude financing expense in connection with Chandler Freehold from your
definition
      of FFO.
       In closing, 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.

       You may contact Jorge Bonilla, Staff Accountant, at (202) 551-3414 or
Jennifer Monick,
 Thomas E. O'Hern
MACERICH CO
September 12, 2019
Page 2

Assistant Chief Accountant, at (202) 551-3295 with any questions.



                                                          Sincerely,
FirstName LastNameThomas E. O'Hern
                                                          Division of
Corporation Finance
Comapany NameMACERICH CO
                                                          Office of Real Estate
and
September 12, 2019 Page 2                                 Commodities
FirstName LastName