0000000000-19-012509.txt : 20191002 0000000000-19-012509.hdr.sgml : 20191002 20190815111448 ACCESSION NUMBER: 0000000000-19-012509 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20190815 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: BRANDYWINE OPERATING PARTNERSHIP, L.P. CENTRAL INDEX KEY: 0001060386 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 232862640 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: C/O BRANDYWINE REALTY TRUST STREET 2: 2929 WALNUT STREET, SUITE 1700 CITY: PHILADELPHIA STATE: PA ZIP: 19104 BUSINESS PHONE: 6103255600 MAIL ADDRESS: STREET 1: C/O BRANDYWINE REALTY TRUST STREET 2: 2929 WALNUT STREET, SUITE 1700 CITY: PHILADELPHIA STATE: PA ZIP: 19104 FORMER COMPANY: FORMER CONFORMED NAME: BRANDYWINE OPERATING PARTNERSHIP LP /PA DATE OF NAME CHANGE: 19980428 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: BRANDYWINE REALTY TRUST CENTRAL INDEX KEY: 0000790816 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 232413352 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 2929 WALNUT STREET STREET 2: SUITE 1700 CITY: PHILADELPHIA STATE: PA ZIP: 19104 BUSINESS PHONE: 6103255600 MAIL ADDRESS: STREET 1: 2929 WALNUT STREET STREET 2: SUITE 1700 CITY: PHILADELPHIA STATE: PA ZIP: 19104 FORMER COMPANY: FORMER CONFORMED NAME: LINPRO SPECIFIED PROPERTIES DATE OF NAME CHANGE: 19920703 PUBLIC REFERENCE ACCESSION NUMBER: 0001564590-19-003921 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4-)>+CS],-"CD@,"!O8FH-/#PO3&EN96%R:7IE9" Q+TP@,S,R M,C0O3R Q,2]%(#(X,C7!E+UA2968O5ULQ(#(@,5T^/G-T('$U_4,3(P,,T!*&!B9_C/N_@\08 "/=@?@ M#0IE;F1S=')E86T-96YD;V)J#7-T87)T>')E9@T*, T*)25%3T8-"B @(" @ M(" @#0HQ.2 P(&]B:@T\/"]&:6QT97(O1FQA=&5$96-O9&4O22 X,R],96YG M=&@@-CDO4R T.#X^/ MI38&A@,.3" *";!",0/##J!:/@8&]0[1&+L%4*GZ7B#-"$1B $& )8C"4@- M"F5N9'-T%LP(# @-C$R(#7!E+U!A9V4^/@UE;F1O8FH- M,3(@,"!O8FH-/#PO1FEL=&5R+T9L871E1&5C;V1E+T9I!5C.ZYXV-[2UO$LP UM,+^A!WX$OA] MG,$GD;T2N);P.'H@D$MH6Z/=]"\6STZ98 P7>KT?AJ\;=1TKGJ^,3<=1TKZMV=E:^ETD"\"5"; M1(WHL/7:@W.>77I^$@D-+#(G2*&< M%WDG,/VZ%GP%MR)G>2Q8"G^N5B+FQ; \9OY8^O/3[/[ZV_/=_0T\WP$ C&L$S2_-2PUP7G.MA43<\J85Y*30'$MCVL(A#+:V'6CC)%[- *4)%]*&3:*GKBOYR:)0ZQ M?#)X_\,X-SK%YUX%IN7[5(4<CP#M@>Z8![:8%MDZF-B?'/),9USQ+# M1SJ2@NN*/HNF>@>34IBFZ_U.F[>"D<_>=GV<.:_;.H>#O@F\1TYTL M"UB)5.2OP/*D?FIRMY)I*K?F.)99QG-M[?=W.9CKS<$$MMPXUS'O1$Z=NW'& M=L#4/T8_: F;0KZ+A$.I8"OT&D2.-9(Q+60.2J(B, )+KC662(D54RAMW*G< M2X2*4ZG*@J,/9Y!S0G(9!_:1<_S@I)^[R#VDG"D#G-I(= QCTFNA]@T6>Q.5 MR$'S'):E$CE7"A*V4[#<-<$;* VP!7\KN=(\Z6/GT;IJQEUPL)-8\BY4!1WR MKY)XB/\W4BFQQ(K>KM&D07DKTK1US^1J59TF$G*I$=E4<,PLPMDWZS2M,FY# M89L-7E9[#+&N#A9K515'+(JXS$QF8JXFL*DAT1P-F\2N=YC76J;V0WTO8?0G MN\PAM.6)P83-5J:6ZD(WV!_YU<_?I"W!JOY9D@B#/HZKYKFRSH5AVY?6G6U( M>SO"$&CH8\UE(Q-*Y#8?T]$<36Q[T=*P:>RA,YR:<=>!RYGXL.ZTGG0U3ZEK MFU.[V;'Z&-# NVR2'6& "U: &) YZG3?#R#@>_4)3-T=H+!8>.8:Z9YE<1N MI =[7?DIP73B:1MIQTW70T2R$0TB*PJ:CV?<=!LF&3KKNWDO<X;#W 1LFON>Y"%QHDGI+6'AV-:6\MMQ:0Q\@:.L ); MJ*5Q4=1U92S=88TIH)9-*JJ,\,W+UF7\?+ERFBHNC;$ MIJTFI&$J'NN6J+KA6C]HKO_;^7%[$#\\8BH*PBGKX8^Q,5WB;_+)\5X$K M$/*,Y=@9!GY@13N7ZY'8DAZ+X[)@\:XW\8CG(,48Z(TNW-??2KS45(OH%AVV M']:B24>UC=0[TJZ9*9/#;)B@I<.P7BJ.TQ&U]:TZ4=VKX^8R+@;&2=2\6OTH MH_U>(_1BQNTE@9 :@S-)^(;0FW&(1:_17_@J"Z2ASS+')0._VLR-TS"+8UGB M.C2(9GN:]_$^=%'['FYK^*T#TT#0IE;F1S M=')E86T-96YD;V)J#3$T(# @;V)J#3P\+T)I='-097)#;VUP;VYE;G0@."]# M;VQO70A2(8E$X=OG3K181$1$1$1&1'TC*%,_/SX^/C_?W][\. 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Wirth Chief Financial Officer BRANDYWINE REALTY TRUST 2929 Walnut Street Suite 1700 Philadelphia, PA 19104 Re: BRANDYWINE REALTY TRUST Form 10-K for the year ended December 31, 2018 Filed February 22, 2019 File No. 001-09106 Dear Mr. Wirth: We have reviewed your filing and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Form 10-K for the year ended December 31, 2018 Financial Statements Note 3. Real Estate Investments, page F-29 1. With note your disclosure relating to your acquisition of complete ownership of the Austin Portfolio. Please tell us how you considered the requirements of Items 2.01 and 9.01)(a)- (b) of Form 8-K with respect to this acquisition. 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. You may contact Jorge Bonilla, Staff Accountant, at (202) 551-3414 or Daniel Gordon, Senior Assistant Chief Accountant, at (202) 551-3486 with any questions. Thomas E. Wirth BRANDYWINE REALTY TRUST August 15, 2019 Page 2 Sincerely, FirstName LastNameThomas E. Wirth Division of Corporation Finance Comapany NameBRANDYWINE REALTY TRUST Office of Real Estate and August 15, 2019 Page 2 Commodities FirstName LastName