Acceleration Request

-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, WI7MpO3dTMXWKrfoT+TFlzBADySJ+Kh/0kb0XnWmt5PT7F3g7jwBThNglQyZvBb4 sgmBH1w5suGJZAQqtUmIpA== 0001193125-10-221357.txt : 20101216 0001193125-10-221357.hdr.sgml : 20101216 20100930215850 ACCESSION NUMBER: 0001193125-10-221357 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100930 FILER: COMPANY DATA: COMPANY CONFORMED NAME: KILROY REALTY CORP CENTRAL INDEX KEY: 0001025996 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 954598246 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 12200 W. OLYMPIC BLVD., SUITE 200 CITY: LOS ANGELES STATE: CA ZIP: 90064 BUSINESS PHONE: 3104818400 MAIL ADDRESS: STREET 1: 12200 W. OLYMPIC BLVD., SUITE 200 CITY: LOS ANGELES STATE: CA ZIP: 90064 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Kilroy Realty, L.P. CENTRAL INDEX KEY: 0001493976 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 954612685 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 12200 W. OLYMPIC BOULEVARD STREET 2: SUITE 200 CITY: LOS ANGELES STATE: CA ZIP: 90064 BUSINESS PHONE: 310-481-8400 MAIL ADDRESS: STREET 1: 12200 W. OLYMPIC BOULEVARD STREET 2: SUITE 200 CITY: LOS ANGELES STATE: CA ZIP: 90064 CORRESP 1 filename1.htm Acceleration Request

[Kilroy Realty Corporation Letterhead]

September 30, 2010

VIA EDGAR

Division of Corporation Finance

Securities and Exchange Commission

100 F. Street, N.E.

Washington, D.C. 20549-6010

Attention: Jennifer Gowetski

Re:

Kilroy Realty, L.P.

Kilroy Realty Corporation

Registration Statement on Form S-4 (File No. 333-169117)

Ladies and Gentlemen:

Kilroy Realty, L.P. and Kilroy Realty Corporation (the “Co-Registrants”) respectfully request acceleration of their Registration Statement on Form S-4 (Registration No. 333-169117), so that such Registration Statement will be declared effective at 9:00 a.m. Eastern Standard Time on October 4, 2010 or as soon as practicable thereafter.

The Co-Registrants confirm that they are aware of their responsibilities under the Securities Act of 1933, as amended, and the Securities Exchange Act of 1934, as amended. The Co-Registrants acknowledge that should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Co-Registrants from their full responsibility for the adequacy and accuracy of the disclosure in the filing; and the Co-Registrants may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

If you have any questions regarding the foregoing, please do not hesitate to contact the undersigned at (310) 481-8452.


Very truly yours,

KILROY REALTY, L.P.,

By:		KILROY REALTY CORPORATION its general partner

By:		/S/ HEIDI R. ROTH
		Heidi R. Roth
		Senior Vice President and Controller

KILROY REALTY CORPORATION,

By:		/S/ HEIDI R. ROTH
		Heidi R. Roth
		Senior Vice President and Controller

cc:	J. Scott Hodgkins, Esq.

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