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July 12, 2013

 

VIA EDGAR

 

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

Attn: Tom Kluck, Branch Chief

 

Re:                             Corporate Office Properties, L.P.

Corporate Office Properties Trust

Registration Statement on Form S-4 (Filing No. 333-189188)

 

Dear Mr. Kluck:

 

As per a conversation on July 11, 2013, between Justin W. Chairman of Morgan, Lewis & Bockius LLP and Kristina Aberg of the Staff of the Securities and Exchange Commission, in accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request the acceleration of the effective date of the above-referenced Registration Statement so that it will become effective Tuesday, July 16, 2013, at 12:00 p.m. Eastern Time or as soon thereafter as practicable.

 

Sincerely yours,

 

CORPORATE OFFICE PROPERTIES TRUST

 

By:

/s/ Stephen E. Riffee

 

 

Stephen E. Riffee

 

 

Executive Vice President and

 

 

Chief Financial Officer

 

 

 

 

CORPORATE OFFICE PROPERTIES, L.P.

 

 

 

 

 

By:

CORPORATE OFFICE PROPERTIES TRUST

 

 

 

 

 

 

 

By:

/s/ Stephen E. Riffee

 

 

 

 

Stephen E. Riffee

 

 

 

 

Executive Vice President and

 

 

 

 

Chief Financial Officer