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SEC Comment Letter for Piedmont Realty Trust, Inc. (PDM) (CIK 0001042776) (PDM) — Oct 11, 2016

Piedmont Realty Trust, Inc. (PDM) (CIK 0001042776)
Date: Oct. 11, 2016 · CIK: 0001042776 · Accession: 0000000000-16-096612

AI Filing Summary & Sentiment

Date
October 11, 2016
Author
/s/ Daniel L. Gordon
Form
UPLOAD
Company
Piedmont Realty Trust, Inc. (PDM) (CIK 0001042776)

Letter

Mail Stop 3233 October 11, 2016 Via E -mail Mr. Robert E. Bowers Chief Financial Officer and Executive Vice President 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 year ended December 31, 2015 Filed on February 17, 2016 File No. 001 -34626

Dear Mr. Bowers :

We have completed our review of your filing . We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff .

Sincerely,
/s/ Daniel L. Gordon

Show Raw Text
Mail Stop 3233
October 11, 2016

Via E -mail
Mr. Robert E. Bowers
Chief Financial Officer and Executive Vice President
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 year ended December 31, 2015
Filed on February 17, 2016
File No. 001 -34626

Dear Mr. Bowers :

We have completed our review of your filing . We remind you that the company and its
management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding
any review, comments, action or absence  of action  by the staff .

Sincerely,

 /s/ Daniel L. Gordon

Daniel L. Gordon
Senior Assistant Chief Accountant
Office of  Real Estate and
Commodities