SEC Comment Letter 0000000000-23-010934 to Piedmont Realty Trust, Inc. (PDM)

Piedmont Realty Trust, Inc.
Date: Oct. 4, 2023 · CIK: 0001042776 · Accession: 0000000000-23-010934

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File numbers found in text: 001-34626

Date

October 4, 2023

Author

Laura Moon

Form

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Company

Piedmont Realty Trust, Inc.

Letter

United States securities and exchange commission logo October 4, 2023 Laura Moon Chief Accounting Officer Piedmont Office Realty Trust, Inc. 5565 Glenridge Connector, Ste. 450 Atlanta, GA 30342 Re:Piedmont Office Realty Trust, Inc. Form 10-K for the year ended December 31, 2022 Filed February 23, 2023 File No. 001-34626 Dear Laura Moon: 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 their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Real Estate & Construction

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United States securities and exchange commission logo
October 4, 2023
Laura Moon
Chief Accounting Officer
Piedmont Office Realty Trust, Inc.
5565 Glenridge Connector, Ste. 450
Atlanta, GA 30342
Re:Piedmont Office Realty Trust, Inc.
Form 10-K for the year ended December 31, 2022
Filed February 23, 2023
File No. 001-34626
Dear Laura Moon:
            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 their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction

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