SEC Company Response from BRANDYWINE REALTY TRUST (BDN) (CIK 0000790816) (BDN) — Apr 30, 2009

BRANDYWINE REALTY TRUST (BDN) (CIK 0000790816)
Date: April 30, 2009 · CIK: 0000790816 · Accession: 0000893220-09-000999

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File numbers found in text: 333-158590

Referenced dates: April 29, 2009

Date

April 30, 2009

Author

Brandywine Realty Trust

Form

CORRESP

Company

BRANDYWINE REALTY TRUST (BDN) (CIK 0000790816)

Letter

VIA EDGAR AND FACSIMILE Securities and Exchange Commission Division of Corporation Finance Facsimile: (703) 813-6984 Re: Brandywine Realty Trust Registration Statement File No. 333-158590 on Form S-3 (the “Registration Statement”)

Dear Ms. Martin:

In response to the comment letter dated April 29, 2009 from Mr. Tom Kluck, Branch Chief of the Securities and Exchange Commission, we revised the Registration Statement identified above to add the undertaking required by Item 512(a)(5) of Regulation S-K. The additional undertaking is set forth in subparagraph (4) of Part II, Item 17 of the Registration Statement.

Please call the undersigned at (610) 832-4980 or Michael Friedman at Pepper Hamilton LLP at (215) 981-4563 with any questions.

Very truly yours,
Brandywine Realty Trust

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CORRESP
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corresp

BRANDYWINE REALTY TRUST

555 East Lancaster Avenue

Radnor, Pennsylvania 19087

April 30, 2009

VIA EDGAR AND FACSIMILE

Erin E. Martin, Esquire

Attorney-Advisor

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-7010

Facsimile: (703) 813-6984

    Re:

    Brandywine Realty Trust Registration Statement File No. 333-158590

on Form S-3 (the “Registration Statement”)

Dear Ms. Martin:

     In response to the comment letter dated April 29, 2009 from Mr. Tom Kluck, Branch Chief of the
Securities and Exchange Commission, we revised the Registration Statement identified above to add
the undertaking required by Item 512(a)(5) of Regulation S-K. The additional undertaking is set
forth in subparagraph (4) of Part II, Item 17 of the Registration Statement.

     Please call the undersigned at (610) 832-4980 or Michael Friedman at Pepper Hamilton LLP at
(215) 981-4563 with any questions.

    Very truly yours,

Brandywine Realty Trust

    By:
    /s/ Gabriel J. Mainardi

    Name:
    Gabriel J. Mainardi

    Title:
    Vice President, Accounting & Treasurer

    cc:

    Michael H. Friedman, Esquire

Pepper Hamilton LLP

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