SEC Comment Letter for OFFICE PROPERTIES INCOME TRUST (OPI, OPINL) (CIK 0001456772) (OPI) — Aug 13, 2015
OFFICE PROPERTIES INCOME TRUST (OPI, OPINL) (CIK 0001456772)
Date: Aug. 13, 2015 · CIK: 0001456772 · Accession: 0000000000-15-041554
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August 13, 2015 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, 2014 Filed on February 20, 2015 File No. 001 -34364 Dear Mr. Kleifges: We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Com mission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Excha nge Act of 1934 and all applicable rules require. Sincerely, /s/ Kevin Woody Kevin R. Woody Branch Chief