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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

AI Filing Summary & Sentiment

Date
June 8, 2011
Author
Not clearly detected
Form
UPLOAD
Company
OFFICE PROPERTIES INCOME TRUST (OPI, OPINL) (CIK 0001456772)

Letter

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

Show Raw Text
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