SEC Company Response from OFFICE PROPERTIES INCOME TRUST (OPI, OPINL) (CIK 0001456772) (OPI) — Mar 30, 2016
OFFICE PROPERTIES INCOME TRUST (OPI, OPINL) (CIK 0001456772)
Date: March 30, 2016 · CIK: 0001456772 · Accession: 0001104659-16-108551
AI Filing Summary & Sentiment
File numbers found in text: 001-34364
Referenced dates: March 24, 2016
Letter
VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Re: Government Properties Income Trust (the “Company”) Form 10-K for the year ended December 31, 2015 Filed on February 18, 2016 (the “Filing”) File No. 001-34364
Dear Mr. Lee:
We are writing in response to your letter dated March 24, 2016. For your convenience, your original comment appears below in bold text and is followed by our response.
Form 10-K for the period ended December 31, 2015
Note 8. Indebtedness, pages F-24 – F-25
1. Please revise future periodic filings to include disclosure requirements outlined within paragraph 470-10-50-1 of the Financial Accounting Standards Codification and/or clarify how you have complied with such disclosure requirements.
In future filings of Form 10-K, we will include in the Notes to our Consolidated Financial Statements the required disclosure within paragraph 470-10-50-1 of the Financial Accounting Standards Codification, which states, “The combined aggregate amount of maturities and sinking fund requirements for all long-term borrowings shall be disclosed for each of the five years following the date of the latest balance sheet presented.”
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We acknowledge that:
· the Company is responsible for the adequacy and accuracy of the disclosure in the Filing;
· staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to 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 federal securities laws of the United States.
Wilson K. Lee
March 30, 2016
Page 2
We appreciate your comments and welcome the opportunity to discuss with you our responses provided above. Please call me at (617) 796-8327 if you have any questions or require additional information.
Sincerely,
GOVERNMENT PROPERTIES INCOME TRUST
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CORRESP 1 filename1.htm March 30, 2016 VIA EDGAR Wilson K. Lee Senior Staff Accountant United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Government Properties Income Trust (the “Company”) Form 10-K for the year ended December 31, 2015 Filed on February 18, 2016 (the “Filing”) File No. 001-34364 Dear Mr. Lee: We are writing in response to your letter dated March 24, 2016. For your convenience, your original comment appears below in bold text and is followed by our response. Form 10-K for the period ended December 31, 2015 Note 8. Indebtedness, pages F-24 – F-25 1. Please revise future periodic filings to include disclosure requirements outlined within paragraph 470-10-50-1 of the Financial Accounting Standards Codification and/or clarify how you have complied with such disclosure requirements. In future filings of Form 10-K, we will include in the Notes to our Consolidated Financial Statements the required disclosure within paragraph 470-10-50-1 of the Financial Accounting Standards Codification, which states, “The combined aggregate amount of maturities and sinking fund requirements for all long-term borrowings shall be disclosed for each of the five years following the date of the latest balance sheet presented.” ************************************************************************************* We acknowledge that: · the Company is responsible for the adequacy and accuracy of the disclosure in the Filing; · staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to 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 federal securities laws of the United States. Wilson K. Lee March 30, 2016 Page 2 We appreciate your comments and welcome the opportunity to discuss with you our responses provided above. Please call me at (617) 796-8327 if you have any questions or require additional information. Sincerely, GOVERNMENT PROPERTIES INCOME TRUST By: /s/ Mark L. Kleifges Mark L. Kleifges Treasurer & Chief Financial Officer