SEC Comment Letter for OFFICE PROPERTIES INCOME TRUST (OPI, OPINL) (CIK 0001456772) (OPI) — Jun 8, 2011
OFFICE PROPERTIES INCOME TRUST (OPI, OPINL) (CIK 0001456772)
Date: June 8, 2011 · CIK: 0001456772 · Accession: 0000000000-11-035311
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June 8, 2011 Via U.S. Mail and Facsimile 617.969.5730 Mark L. Kleifges Treasurer and Chief Financial Officer Government Properties Income Trust Two Newton Place 255 Washington Street, Suite 300 Newton, MA 02458-1634 Re: Government Properties Income Trust Form 10-K for fiscal year ended December 31, 2010 Filed February 25, 2011 Schedule 14A Filed February 25, 2011 File No. 1-34364 Dear Mr. Kleifges: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, Kevin Woody Accounting Branch Chief