SEC Comment Letter for Piedmont Realty Trust, Inc. (PDM) (CIK 0001042776) (PDM) — Jul 29, 2010
Piedmont Realty Trust, Inc. (PDM) (CIK 0001042776)
Date: July 29, 2010 · CIK: 0001042776 · Accession: 0000000000-10-042910
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File numbers found in text: 001-34626
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July 29, 2010 Donald A. Miller President, Principal Execu tive Officer and Director Piedmont Office Realty Trust, Inc. 11695 Johns Creek Parkway, Suite 350 Johns Creek, GA 30097 Re: Piedmont Office Realty Trust, Inc Form 10-K for Fiscal Year Ended December 31, 2009 Filed March 16, 2010 Form 10-K/A for Fiscal Year Ended December 31, 2009 Filed April 28, 2010 Form 10-K/A for Fiscal Year Ended December 31, 2009 Filed July 26, 2010 File No. 001-34626 Dear Mr. Miller: We have completed our review of your fili ngs and do not have any further comments at this time. Sincerely, Daniel L. Gordon Branch Chief