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United States securities and exchange commission logo
June 10, 2024
Thomas E. Wirth
Chief Financial Officer
Brandywine Operating Partnership, L.P.
2929 Arch Street, Suite 1800
Philadelphia, PA 19104
Re: Brandywine
Operating Partnership, L.P.
Amendment No. 1 to
Current Report on Form 8-K
Filed May 28, 2024
File No. 000-24407
Dear Thomas E. Wirth:
We have reviewed your
filing and have the following comment.
Please respond to this letter within ten business days by
providing the requested
information or advise us as soon as possible when you will respond. If
you do not believe a
comment applies to your facts and circumstances, please tell us why in
your response.
After reviewing your
response to this letter, we may have additional comments.
Amendment No. 1 to Current Report on Form 8-K filed May 28, 2024
Item 1.05 Material Cybersecurity Incidents, page 1
1. We note the statement
that you experienced a cybersecurity incident. Please advise us as
to why you determined
to file under Item 1.05 of Form 8-K given the statement that the
incident has not had a
material impact on your financial condition or operations, and you
do not believe the
incident is reasonably likely to materially impact your financial
condition or results of
operations.
Thomas E. Wirth
FirstName
BrandywineLastNameThomas E. Wirth
Operating Partnership, L.P.
Comapany
June NameBrandywine Operating Partnership, L.P.
10, 2024
June 10,
Page 2 2024 Page 2
FirstName LastName
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.
Please contact Aliya Ishmukhamedova at 202-551-7519 or James Lopez at
202-551-3536
with any other questions.
Sincerely,
Division of
Corporation Finance
Office of Finance