UNITED STATES
                                   SECURITIES AND EXCHANGE COMMISSION
                                               WASHINGTON, D.C. 20549


    DIVISION OF
CORPORATION FINANCE


                                                                            May
14, 2020

  Richard M. Brand, Esq.
  Cadwalader, Wickersham & Taft LLP
  200 Liberty Street
  New York, NY 10281

          Re:      Mack-Cali Realty Corporation
                   DFAN14A filed May 12, 2020 by Bow Street LLC et al.
                   File No. 001-13274

  Dear Mr. Brand:

       We have reviewed the above-captioned filing, and have the following
comments. Our
  comments may ask for additional information so that we may better understand
the disclosure.

         Please respond to this letter by amending the filing and/or by
providing the requested
  information. If you do not believe our comments apply to your facts and
circumstances and/or
  do not believe an amendment is appropriate, please tell us why in a written
response.

          After reviewing any amendment to the filing and any information
provided in response to
  these comments, we may have additional comments. Capitalized terms used but
not defined
  herein have the same meaning ascribed to them in the filing.

  1. We note the following statements:

                "Lead Independent Director Alan Bernikow and Chief Executive
Officer Michael
                DeMarco are unilaterally seeking to replace the four highly
qualified, independent
                directors nominated by Bow Street and duly elected by
shareholders less than a year
                ago" (emphasis added).

                "Mack-Cali's proposed replacement directors have been
hand-picked by a
                subcommittee of the Board of Directors (the "Board") led by Mr.
DeMarco and its
                two longest serving directors   Mr. Bernikow and Irvin Reid
both of whom have
                failed to provide proper oversight throughout their respective
16- and 26-year
                tenures" (emphasis added).

      In light of the apparent involvement of multiple independent directors
and Ferguson Partners
      in the director selection process, please provide us with a factual basis
for the claims above,
      or file corrective disclosure.
 Richard M. Brand, Esq.
May 14, 2020
Page 2

2. We note the following disclosure:

           "Furthermore, in 2019, Ferguson Partners began working directly with
Ms. Jones and
           her spouse on an initiative to promote ethnic diversity on public
company boards. It
           was in the context of this initiative   and this context only   that
Ms. Jones provided
           her spouse's name to Ferguson Partners."

    It has come to our attention that Ms. Jones on multiple occasions
recommended to Ferguson
    Partners that her husband be considered as a candidate for the Mack-Cali
board of directors,
    including as recently as March 5, 2020, without reference to the initiative
referred to above
    or the existence of Ms. Jones's relationship with the candidate. Please
clarify the above
    disclosure accordingly, or advise.


        We remind you that the participants are responsible for the accuracy
and adequacy of
their disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

       You may contact me at (202) 551-8094 with any questions.


                                                            Sincerely,

                                                            /s/ David M.
Plattner

                                                            David M. Plattner
                                                            Special Counsel
                                                            Office of Mergers
and Acquisitions