SEC Comment Letter for OFFICE PROPERTIES INCOME TRUST (OPI, OPINL) (CIK 0001456772) (OPI) — Apr 11, 2016
OFFICE PROPERTIES INCOME TRUST (OPI, OPINL) (CIK 0001456772)
Date: April 11, 2016 · CIK: 0001456772 · Accession: 0000000000-16-071631
AI Filing Summary & Sentiment
Letter
Mailstop 3233 April 1 1, 2016 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, MA 02458 -1634
Re: Government Properties Income Trust Form 10-K for the year ended December 31, 2015 Filed on February 18, 2016 File No. 001 -34364
Dear Mr. Mark L. Kleifges :
We have completed our review of your filing . We remind you that our comment or changes to disclosure in response to our comment 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 Commission or any person under the federa l 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 Exchange Act of 1934 and all applicable rul es require.
Sincerely,
/s/ Wilson K. Lee
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Mailstop 3233 April 1 1, 2016 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, MA 02458 -1634 Re: Government Properties Income Trust Form 10-K for the year ended December 31, 2015 Filed on February 18, 2016 File No. 001 -34364 Dear Mr. Mark L. Kleifges : We have completed our review of your filing . We remind you that our comment or changes to disclosure in response to our comment 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 Commission or any person under the federa l 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 Exchange Act of 1934 and all applicable rul es require. Sincerely, /s/ Wilson K. Lee Wilson K. Lee Senior Staff Accountant Office of Real Estate and Commodities