SEC Comment Letter for Piedmont Realty Trust, Inc. (PDM) (CIK 0001042776) (PDM) — Apr 7, 2014
Piedmont Realty Trust, Inc. (PDM) (CIK 0001042776)
Date: April 7, 2014 · CIK: 0001042776 · Accession: 0000000000-14-017369
AI Filing Summary & Sentiment
Reasoning
Letter
April 7, 2014 Via E -mail Mr. Robert E. Bowers Chief Financial Officer and Executive Vice -President Piedmont Office Realty Trust, Inc. 11695 Johns Creek Parkway, Ste. 350 Johns Creek, GA 30097
Re: Piedmont Office Realty Trust, Inc. Form 10-K for the year ended December 31, 2013 Filed February 18, 2014 File No. 1 -34626
Dear Mr. Bowers :
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 u nder the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Daniel L. Gordon
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April 7, 2014 Via E -mail Mr. Robert E. Bowers Chief Financial Officer and Executive Vice -President Piedmont Office Realty Trust, Inc. 11695 Johns Creek Parkway, Ste. 350 Johns Creek, GA 30097 Re: Piedmont Office Realty Trust, Inc. Form 10-K for the year ended December 31, 2013 Filed February 18, 2014 File No. 1 -34626 Dear Mr. Bowers : 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 u nder the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Daniel L. Gordon Daniel L. Gordon Branch Chief