SEC Comment Letter for Piedmont Realty Trust, Inc. (PDM) (CIK 0001042776) (PDM) — May 10, 2012
Piedmont Realty Trust, Inc. (PDM) (CIK 0001042776)
Date: May 10, 2012 · CIK: 0001042776 · Accession: 0000000000-12-024498
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File numbers found in text: 001-34626
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May 10, 2012
Via E-Mail
Donald A. Miller Chief Executive 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 for the Fiscal Year Ended December 31, 2011 Filed February 28, 2012 File No. 001-34626
Dear Mr. Miller:
We have completed our review of your filings. We remind you that our
comments or changes to disclosure in res ponse to our comments do not foreclose the
Commission from taking any action with respec t to the company or the filings and the
company may not assert staff comments as a defense in any proceeding initiated by the
Commission or any person under the federal secu rities laws of the United States. We
urge all persons who are responsible for the accuracy and adequacy of the disclosure in
the filings to be certain that the filings include the information the Securities Exchange Act of 1934 and all appl icable rules require.
Sincerely, /s/ Daniel L. Gordon
Daniel L. Gordon
Branch Chief