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SEC Company Response from Piedmont Realty Trust, Inc. (PDM) (CIK 0001042776) (PDM) — Dec 17, 2004

Piedmont Realty Trust, Inc. (PDM) (CIK 0001042776)
Date: Dec. 17, 2004 · CIK: 0001042776 · Accession: 0001193125-04-215539

AI Filing Summary & Sentiment

Date
December 17, 2004
Author
Not clearly detected
Form
CORRESP
Company
Piedmont Realty Trust, Inc. (PDM) (CIK 0001042776)

Letter

Division of Corporation Finance Securities and Exchange Commission 405 Fifth Avenue, N.W. Washington, DC 20549 Re: Amendment No. 1 to Schedule 14D-9 of Wells Real Estate Investment Trust, Inc. Filed December 17, 2004

Dear Ms. Adams:

In connection with the filing made by Wells Real Estate Investment Trust, Inc. (the “Company”) of the Schedule 14D-9 referenced above, please be advised that the Company acknowledges that the disclosure contained in the filing, and the accuracy and adequacy of such disclosure, is the responsibility of the Company. The Company further acknowledges that the action of the Securities and Exchange Commission (the “Commission”) or the staff of the Commission acting pursuant to delegated authority in acknowledging the effective date thereof, does not foreclose the Commission from taking any action with respect to the filing, and does not relieve the Company from its full responsibility for the accuracy and adequacy of the disclosure in the filing.

The Company also represents to the Commission that, should the Commission declare the above-referenced Schedule 14D-9 effective or accelerate the effective date thereof, the Company will not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

WELLS REAL ESTATE INVESTMENT TRUST, INC.

By:

/s/ Douglas P. Williams

Douglas P. Williams

Executive Vice President

Show Raw Text
CORRESP
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filename1.htm

Amendement #1Letter

 Wells Real Estate Investment Trust, Inc.

 6200 The Corners Parkway

 Norcross, Georgia 30092-3365

 December 17, 2004

 Division of Corporation Finance

 Securities and
Exchange Commission

 Attn: Abby Adams, Special Counsel – Office of Mergers and Acquisitions

 405 Fifth Avenue, N.W.

 Washington, DC 20549

Re:
Amendment No. 1 to Schedule 14D-9 of Wells Real Estate Investment Trust, Inc.

 Filed December 17, 2004

 Dear Ms. Adams:

 In connection with the filing made by Wells Real Estate
Investment Trust, Inc. (the “Company”) of the Schedule 14D-9 referenced above, please be advised that the Company acknowledges that the disclosure contained in the filing, and the accuracy and adequacy of such disclosure, is the
responsibility of the Company. The Company further acknowledges that the action of the Securities and Exchange Commission (the “Commission”) or the staff of the Commission acting pursuant to delegated authority in acknowledging the
effective date thereof, does not foreclose the Commission from taking any action with respect to the filing, and does not relieve the Company from its full responsibility for the accuracy and adequacy of the disclosure in the filing.

 The Company also represents to the Commission that, should the Commission
declare the above-referenced Schedule 14D-9 effective or accelerate the effective date thereof, the Company will not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the
United States.

WELLS REAL ESTATE INVESTMENT TRUST, INC.

By:

 /s/ Douglas P. Williams

 Douglas P. Williams

 Executive Vice President