0001193125-21-255252.txt : 20210923 0001193125-21-255252.hdr.sgml : 20210923 20210824175558 ACCESSION NUMBER: 0001193125-21-255252 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20210824 FILER: COMPANY DATA: COMPANY CONFORMED NAME: KILROY REALTY CORP CENTRAL INDEX KEY: 0001025996 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 954598246 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 12200 W. OLYMPIC BLVD., SUITE 200 CITY: LOS ANGELES STATE: CA ZIP: 90064 BUSINESS PHONE: 3104818400 MAIL ADDRESS: STREET 1: 12200 W. OLYMPIC BLVD., SUITE 200 CITY: LOS ANGELES STATE: CA ZIP: 90064 CORRESP 1 filename1.htm CORRESP

LOGO

August 24, 2021

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street N.E.

Washington, D.C. 20549

 

Attention:

William Demarest

Kristi Marrone

 

Re:

Kilroy Realty Corp.

Form 10-K for the year ended December 31, 2020, filed February 12, 2021

Form 8-K, filed April 29, 2021 (File No. 001-12675)

Ladies and Gentlemen:

On behalf of Kilroy Realty Corporation (the “Company”), this letter is being submitted in response to the comment of the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission contained in your letter dated July 19, 2021 regarding the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2020 and the Company’s Current Report on Form 8-K filed on April 29, 2021.

The Company acknowledges the Staff’s comment and agrees to remove “GAAP” from the title of “GAAP Net Operating Income” and “Same-Store GAAP Net Operating Income” to the extent similar measures are presented in future filings.

We appreciate your assistance, and should you need any additional information, please feel free to contact our counsel, Lewis Kneib of Latham & Watkins LLP, at (213) 891-7339.

 

Very truly yours,
KILROY REALTY CORPORATION
By:  

/s/ Michelle Ngo

  Name: Michelle Ngo
  Title: Chief Financial Officer

 

cc:

Julian T.H. Kleindorfer, Latham & Watkins LLP

Lewis W. Kneib, Latham & Watkins LLP

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