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Fried, Frank, Harris, Shriver & Jacobson LLP
801 17th Street, NW
Washington, DC 20006
Tel: +1.202.639.7000
Fax: +1.202.639.7003
www.friedfrank.com
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July 22, 2021
Via EDGAR and Email
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
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Attention:
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Janice Adeloye
Office of Real Estate and Construction
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Re:
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Equity Commonwealth
Registration Statement on Form S-4
File No. 333-257626
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Dear Ms. Adeloye:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, we hereby request on behalf of Equity Commonwealth (the “Company”) that the effective date of the above-referenced Registration Statement on Form
S-4 be accelerated so that the Registration Statement may become effective at 10:00 a.m. Eastern Time on July 23, 2021, or as soon as possible thereafter, or at such later time as the Company or its counsel may orally request via telephone call to
the staff.
If you have any questions concerning this request, please contact me at (202) 639-7486.
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Very truly yours,
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/s/ Stuart A. Barr
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Stuart A. Barr
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cc: Pam Howell