SEC Comment Letter for BRANDYWINE REALTY TRUST (BDN) (CIK 0000790816) (BDN) — Sep 14, 2011
BRANDYWINE REALTY TRUST (BDN) (CIK 0000790816)
Date: Sept. 14, 2011 · CIK: 0000790816 · Accession: 0000000000-11-054906
AI Filing Summary & Sentiment
Reasoning
Letter
September 14, 2011 Via Facsimile Howard M. Sipzner Executive Vice President and Chief Financial Officer Brandywine Realty Trust 555 East Lancaster Avenue Radnor, PA 19087 Re: Brandywine Realty Trust Form 10-K for fiscal year ended December 31, 2010 Filed February 25, 2011 File No. 1-9106 Brandywine Operating Partnership, L.P. Form 10-K for fiscal year ended December 31, 2010 Filed February 25, 2011 File No. 0-24407
Dear Mr. Sipzner:
We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Cicely LaMothe Cicely LaMothe Senior Assistant Chief Accountant
Show Raw Text
September 14, 2011 Via Facsimile Howard M. Sipzner Executive Vice President and Chief Financial Officer Brandywine Realty Trust 555 East Lancaster Avenue Radnor, PA 19087 Re: Brandywine Realty Trust Form 10-K for fiscal year ended December 31, 2010 Filed February 25, 2011 File No. 1-9106 Brandywine Operating Partnership, L.P. Form 10-K for fiscal year ended December 31, 2010 Filed February 25, 2011 File No. 0-24407 Dear Mr. Sipzner: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Cicely LaMothe Cicely LaMothe Senior Assistant Chief Accountant