SEC Comment Letter 0000000000-23-006312 to COPT DEFENSE PROPERTIES (CDP) (CIK 0000860546) (CDP)
COPT DEFENSE PROPERTIES (CDP) (CIK 0000860546)
Date: June 13, 2023 · CIK: 0000860546 · Accession: 0000000000-23-006312
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File numbers found in text: 001-14023
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United States securities and exchange commission logo
June 13, 2023
Anthony Mifsud
Chief Financial Officer
Corporate Office Properties Trust
6711 Columbia Gateway Drive, Suite 300
Columbia, MD 21046
Re:Corporate Office Properties Trust
Form 10-K for fiscal year ended December 31, 2022
Filed February 24, 2023
File No. 001-14023
Dear Anthony Mifsud:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction