September 4, 2019 Thomas E. 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 completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Real Estate and Commodities