October 28, 2024
Thomas E. Wirth
Executive Vice President and Chief Financial Officer
Brandywine Realty Trust
2929 Arch Street, Suite 1800
Philadelphia, PA 19104
Re: Brandywine Realty Trust
Brandywine Operating Partnership, L.P.
Forms 10-K for the year ended December 31, 2023
File Nos. 001-09106 and 000-24407
Dear Thomas E. Wirth:
We have completed our review of your filings. 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 &
Construction