SEC Comment Letter for Piedmont Realty Trust, Inc. (PDM) (CIK 0001042776) (PDM) — Jun 4, 2008
Piedmont Realty Trust, Inc. (PDM) (CIK 0001042776)
Date: June 4, 2008 · CIK: 0001042776 · Accession: 0000000000-08-027962
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June 3, 2008
Mail Stop 4561
Mr. Robert E. Bowers Chief Financial Officer Piedmont Office Realty Trust, Inc. 6200 The corners Parkway Ste. 500 Norcross, GA 30092
RE: Piedmont Office Realty Trust, Inc.
Form 10-K for the period ended December 31, 2007
Filed March 26, 2008 File No. 0-25739
Dear Mr. Bowers:
We have completed our review of your Form 10-K and related filings and do not, at this
time, have any further comments.
S i n c e r e l y ,
Daniel L. Gordon Branch Chief