SEC Company Response from BRANDYWINE REALTY TRUST (BDN) (CIK 0000790816) (BDN) — Apr 4, 2005
BRANDYWINE REALTY TRUST (BDN) (CIK 0000790816)
Date: April 4, 2005 · CIK: 0000790816 · Accession: 0000950116-05-001274
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-9106
Referenced dates: March 24, 2005
Letter
[GRAPHIC OMITTED] April 4, 2005 Ms. Elaine Wolff Branch Chief Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549
Re: Brandywine Realty Trust Form 10-K for the Fiscal Year Ended December 31, 2004 File No. 001-9106
Dear Ms. Wolff:
In response to the letter dated March 24, 2005 to Brandywine Realty Trust (the "Company") from the Securities and Exchange Commission (the "SEC"), the undersigned hereby confirms that the disclosures in the Annual Report on Form 10-K of the Company for the year ended December 31, 2004 with respect to the exclusion of Four and Six Tower Bridge Associates from management's evaluation of the effectiveness of internal control over financial reporting should have confirmed that: (i) each of Four and Six Tower Bridge Associates was in existence prior to December 15, 2003, (ii) the total assets, total revenues and net income from Four and Six Tower Bridge Associates represent, in aggregate, 1% of our consolidated total assets, consolidated total revenues and consolidated net income and (iii) the Company does not have the right or authority to assess the internal controls of the individual entities and the Company also lacks the ability, in practice, to make the assessment. On behalf of the Company, I hereby confirm each of the foregoing and hereby further confirm that future filings of the Company with the SEC that reference this exclusion will contain the foregoing confirmations.
Sincerely,
/s/ Christopher P. Marr
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[GRAPHIC OMITTED]
April 4, 2005
Ms. Elaine Wolff
Branch Chief
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Brandywine Realty Trust
Form 10-K for the Fiscal Year Ended December 31, 2004
File No. 001-9106
Dear Ms. Wolff:
In response to the letter dated March 24, 2005 to Brandywine Realty Trust (the
"Company") from the Securities and Exchange Commission (the "SEC"), the
undersigned hereby confirms that the disclosures in the Annual Report on Form
10-K of the Company for the year ended December 31, 2004 with respect to the
exclusion of Four and Six Tower Bridge Associates from management's evaluation
of the effectiveness of internal control over financial reporting should have
confirmed that: (i) each of Four and Six Tower Bridge Associates was in
existence prior to December 15, 2003, (ii) the total assets, total revenues and
net income from Four and Six Tower Bridge Associates represent, in aggregate, 1%
of our consolidated total assets, consolidated total revenues and consolidated
net income and (iii) the Company does not have the right or authority to assess
the internal controls of the individual entities and the Company also lacks the
ability, in practice, to make the assessment. On behalf of the Company, I hereby
confirm each of the foregoing and hereby further confirm that future filings of
the Company with the SEC that reference this exclusion will contain the
foregoing confirmations.
Sincerely,
/s/ Christopher P. Marr
Christopher P. Marr
Senior Vice President and Chief Financial Officer
cc: Gerard H. Sweeney, President & Chief Executive Officer
Timothy M. Martin, Vice President-Finance & Chief Accounting Officer
Brad A. Molotsky, General Counsel
Michael H. Friedman, Esquire
James J. Sebra, Controller
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