0001104659-17-045543.txt : 20170816 0001104659-17-045543.hdr.sgml : 20170816 20170718143327 ACCESSION NUMBER: 0001104659-17-045543 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20170718 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 2100 CITY: CHICAGO STATE: IL ZIP: 60606 BUSINESS PHONE: 312.646.2800 MAIL ADDRESS: STREET 1: TWO NORTH RIVERSIDE PLAZA STREET 2: SUITE 2100 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 18, 2017

 

VIA EDGAR

 

Mr. Wilson K. Lee

Senior Staff Accountant

United States Securities and Exchange Commission

Division of Corporate Finance

Office of Real Estate and Commodities, Mailstop 3233

100 F Street, N.E.

Washington, D.C. 20549

 

Re:      Equity Commonwealth (the “Company”)

Form 10-K for the fiscal year ended December 31, 2016

Filed February 16, 2017 (the “Filing”)

File No. 001-09317

 

Dear Mr. Lee:

 

The Company is writing in response to your letter dated July 17, 2017.  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, 2016

 

Note 11. Income taxes, page F-31

 

1.                        Please revise your disclosure in future filings to disclose the amounts and expiration dates of your net operating loss carryforwards for tax purposes.  Reference is made to ASC 740-10-50-3a.

 

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

 

The Company acknowledges that:

 

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

 

·                 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

 


 

Mr. Wilson K. Lee

July 18, 2017

Page  of 2

 

·                 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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