SEC Comment Letter for BRANDYWINE REALTY TRUST (BDN) (CIK 0000790816) (BDN) — Apr 23, 2013
BRANDYWINE REALTY TRUST (BDN) (CIK 0000790816)
Date: April 23, 2013 · CIK: 0000790816 · Accession: 0000000000-13-021711
AI Filing Summary & Sentiment
Reasoning
Letter
April 23, 201 3 Via U.S. Mail Howard M. Sipzner Chief Financial Officer Brandywine Realty Trust 555 East Lancaster Avenue Radnor, PA 19087
Re: Brandywine Realty Trust Form 10-K Filed February 26, 2013 File No. 001 -9106 Brandywine Operating Partnership, L.P. Form 10 -K Filed February 26, 2013 File No. 00 0-24407
Dear M r. Sipzner :
We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicab le rules require.
Sincerely,
/s/ Kevin Woody
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April 23, 201 3 Via U.S. Mail Howard M. Sipzner Chief Financial Officer Brandywine Realty Trust 555 East Lancaster Avenue Radnor, PA 19087 Re: Brandywine Realty Trust Form 10-K Filed February 26, 2013 File No. 001 -9106 Brandywine Operating Partnership, L.P. Form 10 -K Filed February 26, 2013 File No. 00 0-24407 Dear M r. Sipzner : We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicab le rules require. Sincerely, /s/ Kevin Woody Kevin Woody Branch Chief