May 29, 2009

Mr. Robert Telewicz
Staff Accountant
Division of Corporate Finance
Securities and Exchange Commission
100 F Street, N.E.
Mail Stop 4561
Washington, D.C. 20549

Re: Liberty Property Trust, (File No. 001-13130)
Liberty Property Limited Partnership, (File No. 001-13132)
Form 10-KSB for year ended December 31, 2008

Dear Bob,

We appreciate your time and input during the phone conversations we had over the past few weeks. On May 22, 2009, we filed a Form 10-K/A for the year ended December 31, 2008 addressing the issues raised in your April 21, 2009 comment letter.

Very truly yours,

/s/ George J. Alburger, Jr.

George J. Alburger, Jr.

Executive Vice President

Chief Financial Officer

GJA/ab

cc: Kevin Purfield, Ernst & Young
Justin Chairman, Morgan Lewis & Bockius LLP

Great Valley Corporate Center • 500 Chesterfield Parkway • Malvern, PA 19355 • (610) 648-1700 • Fax: (610) 644-4129

Enhancing people’s lives through extraordinary work environments
www.libertyproperty.com • NYSE: LRY
Florida • Illinois • Maryland • Michigan • Minnesota • New Jersey • North Carolina • Pennsylvania • South Carolina • Texas • Virginia • Wisconsin • United Kingdom