0001104659-15-052124.txt : 20150910 0001104659-15-052124.hdr.sgml : 20150910 20150721120724 ACCESSION NUMBER: 0001104659-15-052124 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20150721 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Equity Commonwealth CENTRAL INDEX KEY: 0000803649 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 046558834 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO NORTH RIVERSIDE PLAZA STREET 2: SUITE 600 CITY: CHICAGO STATE: IL ZIP: 60606 BUSINESS PHONE: 312.646.2800 MAIL ADDRESS: STREET 1: TWO NORTH RIVERSIDE PLAZA STREET 2: SUITE 600 CITY: CHICAGO STATE: IL ZIP: 60606 FORMER COMPANY: FORMER CONFORMED NAME: CommonWealth REIT DATE OF NAME CHANGE: 20100702 FORMER COMPANY: FORMER CONFORMED NAME: HRPT PROPERTIES TRUST DATE OF NAME CHANGE: 19980701 FORMER COMPANY: FORMER CONFORMED NAME: HEALTH & RETIREMENT PROPERTIES TRUST DATE OF NAME CHANGE: 19940811 CORRESP 1 filename1.htm

July 21, 2015

VIA EDGAR

Ms. Jennifer Gowetski

Special Counsel

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re: Equity Commonwealth (the “Company”)

Form 10-K for the fiscal year ended December 31, 2014

Filed February 19, 2015 (the “Filing”)

File No. 001-9317

Dear Ms. Gowetski:

The Company is writing in response to your letter dated July 20, 2015. For your convenience, your original comment appears below in italicized text and is followed by the Company’s response.

Form 10-K for fiscal year ended December 31, 2014

Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations, page 51

Overview, Page 51

1. We considered your response to comment 1. Our comment was directed at eliciting additional disclosure of the aggregate fees and reimbursements paid or payable to CBRE and a general explanation how such fees are determined. Please confirm that you will include a disclosure of the aggregate fees and reimbursements paid or payable to CBRE and a general explanation of how such fees are determined or advise.

Company Response: The Company acknowledges this comment, understands the usefulness of these additional disclosures and hereby confirms that it will comply with the request.

The Company acknowledges that:

· the Company is responsible for the adequacy and accuracy of the disclosure in the Filing;

Ms. Jennifer Gowetski

July 21, 2015

Page 2 of 2

· staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the Filing; and

· the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

The Company appreciates your comments and welcomes the opportunity to discuss with you the responses provided above. Please call me at 312-646-2839 if you have any questions or require additional information.

	Sincerely,

	Equity Commonwealth


	By:	/s/ Adam Markman
		Adam Markman
		Treasurer & Chief Financial Officer

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