SEC Comment Letter for Hudson Pacific Properties, Inc. (HPP, HPP-PC) (CIK 0001482512) (HPP) — Aug 3, 2015
Hudson Pacific Properties, Inc. (HPP, HPP-PC) (CIK 0001482512)
Date: Aug. 3, 2015 · CIK: 0001482512 · Accession: 0000000000-15-039750
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August 3 , 2015 Mr. Mark T. Lammas Chief Financial Officer Hudson Pacific Properties, Inc. 11601 Wilshire Blvd., Sixth Floor Los Angeles, CA 90025 Re: Hudson Pacific Properties, Inc. Form 10 -K for the fiscal year ended December 31, 2014 Filed March 2, 2015 File No. 1 -34789 Dear Mr. Lammas: 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 Commission 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 includes the information the Securities Exchange Act of 1934 and all applicable r ules require. Sincerely, /s/ Daniel L. Gordon Daniel L. Gordon Senior Assistant Chief Accountant