SEC Comment Letter 0000000000-24-009753 to Orion Office REIT Inc. (ONL) (CIK 0001873923) (ONL)
Orion Office REIT Inc. (ONL) (CIK 0001873923)
Date: Aug. 27, 2024 · CIK: 0001873923 · Accession: 0000000000-24-009753
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File numbers found in text: 001-40873
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August 27, 2024
Gavin B. Brandon
Chief Financial Officer
Orion Office REIT Inc.
2398 E. Camelback Road, Suite 1060
Phoenix, AZ 85016
Re:Orion Office REIT Inc.
Form 10-K for the Fiscal Year ended December 31, 2023
File No. 001-40873
Dear Gavin B. Brandon:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction