SEC Comment Letter for Piedmont Realty Trust, Inc. (PDM) (CIK 0001042776) (PDM) — Jun 4, 2013

Piedmont Realty Trust, Inc. (PDM) (CIK 0001042776)
Date: June 4, 2013 · CIK: 0001042776 · Accession: 0000000000-13-030519

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AI Filing Summary & Sentiment

File numbers found in text: 001-34626

Date

June 4, 2013

Author

/s/ Jonathan Wiggins

Form

UPLOAD

Company

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

Letter

June 4, 2013 Via E -mail Donald A. Miller President, Principal Executive 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 the Fiscal Ye ar Ended December 31, 20 12 Filed February 2 7, 2013 File No. 001-34626

Dear Mr. Miller :

We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the a ccuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Jonathan Wiggins

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June 4, 2013

Via E -mail
Donald A. Miller
President, Principal Executive  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 the Fiscal Ye ar Ended December  31, 20 12
Filed February 2 7, 2013
File No. 001-34626

Dear Mr.  Miller :

We have completed our review of your filing .  We remind you that our comments
or changes to disclosure in response to our comments do not foreclose the Commission
from taking any action with respect  to the company or the filing  and the company may
not assert staff comments as a defense in any proceeding initiated by the Commission or
any person under the federal securities laws of the United States.  We urge all persons
who are responsible for the a ccuracy and adequacy  of the disclosure in the filing  to be
certain that the filing  include s the information the Securities Exchange Act of 1934 and
all applicable rules require.

                                                                                    Sincerely,

        /s/ Jonathan Wiggins

Jonathan Wiggins
                                                                                    Staff Accountant

SecProbe.io