SEC Comment Letter for OFFICE PROPERTIES INCOME TRUST (OPI, OPINL) (CIK 0001456772) (OPI) — Apr 30, 2012

OFFICE PROPERTIES INCOME TRUST (OPI, OPINL) (CIK 0001456772)
Date: April 30, 2012 · CIK: 0001456772 · Accession: 0000000000-12-022007

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AI Filing Summary & Sentiment

File numbers found in text: 001-34364

Date

April 30, 2012

Author

/s/ Kevin Woody

Form

UPLOAD

Company

OFFICE PROPERTIES INCOME TRUST (OPI, OPINL) (CIK 0001456772)

Letter

April 30, 2012 VIA E-Mail Mr. Mark L. Kleifges Treasurer and Chief Financial Officer Government Properties Income Trust Two Newton Place 255 Washington Street, Suite 300 Newton, Massachusetts 02458-1634

Re: Government Properties Income Trust Form 10-K for the year ended December 31, 2011 Filed on February 23, 2012 File No. 001-34364

Dear Mr. Mark L. Kleifges: We have completed our review of your f iling. 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 th e filing 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 ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Kevin Woody
K e v i n W o o d y B r a n c h C h i e f

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April 30, 2012
 VIA E-Mail

Mr. Mark L. Kleifges Treasurer and Chief Financial Officer Government Properties Income Trust Two Newton Place 255 Washington Street, Suite 300 Newton, Massachusetts 02458-1634

Re: Government Properties Income Trust
  Form 10-K for the year  ended December 31, 2011
Filed on February 23, 2012 File No. 001-34364

Dear Mr. Mark L. Kleifges:
We have completed our review of your f iling.  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 th e filing 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 ling to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.

                                                                 Sincerely,
   /s/ Kevin Woody
          K e v i n  W o o d y           B r a n c h  C h i e f

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