March 30, 2016
VIA EDGAR
Wilson K. Lee
Senior Staff Accountant
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: Government Properties Income Trust (the “Company”)
Form 10-K for the year ended December 31, 2015
Filed on February 18, 2016 (the “Filing”)
File No. 001-34364
Dear Mr. Lee:
We are writing in response to your letter dated March 24, 2016. For your convenience, your original comment appears below in bold text and is followed by our response.
Form 10-K for the period ended December 31, 2015
Note 8. Indebtedness, pages F-24 – F-25
1. Please revise future periodic filings to include disclosure requirements outlined within paragraph 470-10-50-1 of the Financial Accounting Standards Codification and/or clarify how you have complied with such disclosure requirements.
In future filings of Form 10-K, we will include in the Notes to our Consolidated Financial Statements the required disclosure within paragraph 470-10-50-1 of the Financial Accounting Standards Codification, which states, “The combined aggregate amount of maturities and sinking fund requirements for all long-term borrowings shall be disclosed for each of the five years following the date of the latest balance sheet presented.”
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We acknowledge that:
· the Company is responsible for the adequacy and accuracy of the disclosure in the Filing; | ||
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· staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the Filing; and | ||
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· the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. | ||
Wilson K. Lee
March 30, 2016
We appreciate your comments and welcome the opportunity to discuss with you our responses provided above. Please call me at (617) 796-8327 if you have any questions or require additional information.
| Sincerely, | |
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| GOVERNMENT PROPERTIES INCOME TRUST | |
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| By: | /s/ Mark L. Kleifges |
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| Mark L. Kleifges |
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| Treasurer & Chief Financial Officer |