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United States securities and exchange commission logo

                           April 5, 2024

       Anthony Maretic
       Chief Financial Officer
       City Office REIT, Inc.
       666 Burrard Street, Suite 3210
       Vancouver, British Columbia
       V6C 2X8

                                                        Re: City Office REIT,
Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed March 28,
2024
                                                            File No. 333-278324

       Dear Anthony Maretic:

              We have conducted a limited review of your registration statement
and have the
       following comment.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe a comment applies to your
facts and circumstances
       or do not believe an amendment is appropriate, please tell us why in
your response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to this letter, we may have additional comments.

       Registration Statement on Form S-3

       General

   1.                                                   We note that there are
outstanding comments on your Form 10-K for the fiscal year ended
                                                        December 31, 2023.
Please be advised that we will not be in a position to declare your
                                                        registration statement
on Form S-3 effective until all comments on your Exchange Act
                                                        filing are resolved.
               We remind you that the company and its management are
responsible for the accuracy
       and adequacy of their disclosures, notwithstanding any review, comments,
action or absence of
       action by the staff.
 Anthony Maretic
City Office REIT, Inc.
April 5, 2024
Page 2

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Stacie Gorman at 202-551-3585 or Dorrie Yale at
202-551-8776 with any
questions.

                                                           Sincerely,
FirstName LastNameAnthony Maretic
                                                           Division of
Corporation Finance
Comapany NameCity Office REIT, Inc.
                                                           Office of Real
Estate & Construction
April 5, 2024 Page 2
cc:       James V. Davidson, Esq.
FirstName LastName
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