SEC Comment Letter for Piedmont Realty Trust, Inc. (PDM) (CIK 0001042776) (PDM) — Apr 7, 2011

Piedmont Realty Trust, Inc. (PDM) (CIK 0001042776)
Date: April 7, 2011 · CIK: 0001042776 · Accession: 0000000000-11-021825

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

April 7, 2011

Author

Daniel L. Gordon

Form

UPLOAD

Company

Piedmont Realty Trust, Inc. (PDM) (CIK 0001042776)

Letter

April 7, 2011

Ms. Laura P. Moon Chief Accounting Officer Piedmont Office Realty Trust, Inc. 11695 Johns Creek Parkway, Suite 350 Johns Creek, GA 30097 Re: Piedmont Office Realty Trust, Inc. Form 10- K Filed February 24, 2011 File No. 001 -34626 Dear Ms. Moon:

We have completed our review of your filing and do not have any further comments at this time.

Sincerely,
Daniel L. Gordon
Branch Chief

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April 7, 2011

Ms. Laura P. Moon
Chief Accounting  Officer
Piedmont Office Realty Trust, Inc.
11695 Johns Creek Parkway, Suite 350 Johns Creek, GA  30097
Re: Piedmont Office Realty Trust, Inc.
 Form 10- K
Filed February 24, 2011
File No. 001 -34626
 Dear Ms. Moon:

We have completed our review of your filing and do not have any further comments at
this time.

Sincerely,

Daniel L. Gordon
Branch Chief

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