SEC Comment Letter for BRANDYWINE REALTY TRUST (BDN) (CIK 0000790816) (BDN) — Apr 11, 2012
BRANDYWINE REALTY TRUST (BDN) (CIK 0000790816)
Date: April 11, 2012 · CIK: 0000790816 · Accession: 0000000000-12-018405
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-24407, 001-09106
Letter
April 11, 2012 VIA E-Mail Mr. Howard M. Sipzner Executive Vice President and Chief Financial Officer Brandywine Realty Trust 555 East Lancaster Avenue Radnor, Pennsylvania 19087
Re: Brandywine Realty Trust Form 10-K for the year ended December 31, 2011 Filed on February 24, 2012 File No. 001-09106 Brandywine Operating Partnership, L.P. Form 10-K for the year ended December 31, 2011 Filed on February 24, 2012 File No. 000-24407
Dear Mr. Howard M. Sipzner: We have completed our review of your f iling. 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 th e filing 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 ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Kevin Woody Kevin Woody
Branch Chief
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April 11, 2012 VIA E-Mail Mr. Howard M. Sipzner Executive Vice President and Chief Financial Officer Brandywine Realty Trust 555 East Lancaster Avenue Radnor, Pennsylvania 19087 Re: Brandywine Realty Trust Form 10-K for the year ended December 31, 2011 Filed on February 24, 2012 File No. 001-09106 Brandywine Operating Partnership, L.P. Form 10-K for the year ended December 31, 2011 Filed on February 24, 2012 File No. 000-24407 Dear Mr. Howard M. Sipzner: We have completed our review of your f iling. 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 th e filing 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 ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Kevin Woody Kevin Woody Branch Chief