{"url_path":"/sec/cik-0001022344/10-k/2026/item-1b","section_key":"item-1b","section_title":"Item 1B Unresolved Staff Comments**","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-02-25","source_url":"https://www.sec.gov/Archives/edgar/data/1022344/0001104659-26-019419-index.html","accession_number":"0001104659-26-019419","cik":"0001022344","ticker":null,"issuer_name":"SIMON PROPERTY GROUP L P","edgar_url":"https://www.sec.gov/Archives/edgar/data/1022344/0001104659-26-019419-index.html","primary_entity_key":"0001022344","primary_entity_name":"SIMON PROPERTY GROUP L P"},"word_count":10,"has_tables":true,"body_markdown":"**Item 1B.  Unresolved Staff Comments**\n\nNone.\n\n26\n\n[Table of Contents](#Toc)"}