July 30, 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
           Form 10-K for the year ended December 31, 2023
           File No. 001-09106
           _
           Brandywine Operating Partnership, L.P.
           Form 10-K for the year ended December 31, 2023
           File No. 000-24407
Dear Thomas E. Wirth:

       We have reviewed your May 23, 2024 response to our comment letter and
have the
following comments.

       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. Unless we
note otherwise, any references to prior comments are to comments in our May 2,
2024 letter.

Form 10-K for the year ended December 31, 2023
Item 2. Properties, page 25

1.     We acknowledge your response to prior comment 1. Please tell us, and in
future Exchange
       Act reports discuss, how rent concessions or abatements, tenant
improvements or other
       inducements impacted your average annualized rent for the reporting
period.
2.     We note your explanation in response to prior comment 2 that you use
non-formulaic and
       qualitative adjectives to describe the mix of qualities taken into
consideration within a
       given market. To provide investors with appropriate context, please tell
us and in future
       Exchange Act periodic reports define the qualities of your assets or the
qualities of
       prospective properties or developments that you consider in each market
when
       determining whether a property is "quality" or "high quality."
 July 30, 2024
Page 2

Item 7. Management's Discussion and Analysis of Financial Condition and Results
of Operations,
page 29

3.     We note that your response to prior comment 3 indicates that within the
Management's
       Discussion and Analysis section of your 2023 Annual Report on Form 10-K
there was a
       specific discussion of the impacts that increased interest rates have
had on your business,
       including the current impacts of higher interest rates on property
valuations,
       acquisition/disposition activity, results of operations, financial
condition, and liquidity.
       The discussion of the impact of interest rates within that section
appears to be
       hypothetical, other than the results of operations discussion of
interest expense and equity
       in loss of unconsolidated real estate ventures. While we note that the
termination of the
       purchase and sale agreement was disclosed in the discussion of
impairment charges, this
       was not linked to the increase in interest rates or the resulting
reduced lending to owners
       of commercial real estate. Please tell us what consideration you gave to
discussing this
       transaction, the reasons it was not successful, and the potential
implications, within the
       Management's Discussion and Analysis section.
       Please contact Eric McPhee at 202-551-3693 or Shannon Menjivar at
202-551-3856 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Catherine De Lorenzo at 202-551-3772 or Isabel Rivera at 202-551-3518
with any other
questions.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Real
Estate & Construction