Mailstop 3233 October 29, 2018 Via E-mail Mr. Thomas E. O'Hern Senior Executive Vice President and Chief Financial Officer The Macerich Company 401 Wilshire Boulevard, Suite 700 Santa Monica, California 90401 Re: The Macerich Company Form 10-K Filed February 23, 2018 File No. 001-12504 Dear Mr. O'Hern: We have reviewed your October 4, 2018 response to our comment letter 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. Unless we note otherwise, our references to prior comments are to comments in our September 19, 2018 letter. Form 10-K for the year ended December 31, 2017 Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations Management's Overview and Summary, page 42 Comparison of years ended December 31, 2017 and 2016, page 50 1. We have considered your response to our prior comment one. Please address the following with respect to tenant bankruptcies and other store closings. Please provide the information requested separately for tenant bankruptcies and other store closings: Please tell us the gross number of tenant bankruptcies and store closings during 2016, 2017 and year to date 2018 and the gross number of stores affected. Mr. Thomas E. O'Hern The Macerich Company October 29, 2018 Page 2 Please tell us the gross leasable area of stores affected by tenant bankruptcy and store closings. Please provide us with an analysis of the gross amount of lost rent as a result of tenant bankruptcies and store closings from the date of lease termination or bankruptcy through the original lease termination date for each future annual period impacted. You may contact Peter McPhun at 202-551-3581 or me at 202-551-3438 with any questions. Sincerely, /s/ Robert F. Telewicz, Jr. Robert F. Telewicz Jr. Branch Chief Office of Real Estate and Commodities