-----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, F4zFoJfisVpBfFeK8JOuZyoDitzTcQ9Na/pw0AS3DP5xkorLV7qtKuVv5yl9w8Cm Iy1udOUOysG6yhImee/znA== 0001444838-10-000075.txt : 20110124 0001444838-10-000075.hdr.sgml : 20110124 20101110145743 ACCESSION NUMBER: 0001444838-10-000075 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20101110 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LEXINGTON REALTY TRUST CENTRAL INDEX KEY: 0000910108 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 133717318 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE PENN PLAZA STREET 2: SUITE 4015 CITY: NEW YORK STATE: NY ZIP: 10119 BUSINESS PHONE: (212) 692-7200 MAIL ADDRESS: STREET 1: ONE PENN PLAZA STREET 2: SUITE 4015 CITY: NEW YORK STATE: NY ZIP: 10119 FORMER COMPANY: FORMER CONFORMED NAME: LEXINGTON CORPORATE PROPERTIES TRUST DATE OF NAME CHANGE: 19980625 FORMER COMPANY: FORMER CONFORMED NAME: LEXINGTON CORPORATE PROPERTIES INC DATE OF NAME CHANGE: 19930816 CORRESP 1 filename1.htm lxptandylettertosec.htm
 

Lexington Realty Trust
One Penn Plaza, Suite 4015
New York, New York 10119-4015

 
November 10, 2010
 
VIA EDGAR

U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
 
Re:
Lexington Realty Trust
 
Form 10-K for the Fiscal Year ended December 31, 2009
 
Filed March 1, 2010
 
Definitive Proxy Statement on Schedule 14A
 
Filed April 7, 2010
 
File No. 1-12386
 
Ladies and Gentlemen:
 
In connection with responding to the comments from the Staff of the Division of Corporation Finance regarding the above-referenced filing, Lexington Realty Trust hereby acknowledges that:
 
●  
it is responsible for the adequacy and accuracy of the disclosure in the filings;
 
●  
staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filings; and
 
●  
it 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.
 
Please direct any questions with respect to the foregoing to Joseph S. Bonventre at (212) 692-7250.
 
Sincerely,
 
/s/ Patrick Carroll
Patrick Carroll
Executive Vice President and
Chief Financial Officer
 
cc:  Mark Schonberger, Esq.
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