Mailstop 3233
                                                           August 2, 2018

Via E-mail
Mr. Adam S. Markman
Executive Vice President, Chief Financial Officer and Treasurer
Equity Commonwealth
Two North Riverside Plaza, Suite 2100
Chicago, Illinois 60606

       Re:      Equity Commonwealth
                Form 10-K for the fiscal year ended December 31, 2017
                Filed February 15, 2018
                File No. 001-09317

Dear Mr. Markman:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comments. In some of our comments, we may
ask you to
provide us with information so we may better understand your disclosure.

       Please respond to these comments 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
comments apply to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to these comments, we may have additional
comments.

Form 10-K for the year ended December 31, 2017

Item 7. Management's Discussion and Analysis of Financial Condition and Results
of
Operations

Overview, page 27

1.     We note your disclosure that as a result of your repositioning strategy
you evaluated each
       of the real estate assets in your portfolio for impairment. We note
similar disclosure
       included in your Form 10-K for the period ended December 31, 2015.
Please explain to
       us why you have continued to recognize impairment charges in 2016, 2017
and 2018 if
       your entire portfolio was evaluated for impairment in 2015 in light of
your repositioning
       strategy.
 Mr. Adam S. Markman
Equity Commonwealth
August 2, 2018
Page 2

2.     For each impaired property in 2016, 2017 and 2018, tell us the holding
period assumed
       for the property in your impairment analysis performed in 2015 and the
rationale behind
       that holding period given your repositioning strategy.

        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 Peter McPhun at 202-551-3581 or me at 202-551-3438 with
any
questions.


                                                          Sincerely,

                                                          /s/ Robert F.
Telewicz, Jr.

                                                          Robert F. Telewicz
Jr.
                                                          Branch Chief
                                                          Office of Real Estate
and
                                                          Commodities