Lexington Corporate Properties Trust
One Penn Plaza, Suite 4015
New York, New York 10119-4015
July 6, 2006
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | Lexington Corporate Properties Trust |
Form 10-K for the year ended December 31, 2005
Filed March 14, 2006
Form 8-K/A dated April 13, 2005
Filed June 29, 2005
File No. 1-12386
Ladies and Gentlemen:
In connection with responding to a comment from the Staff of the Division of Corporation Finance regarding the above-referenced filing, Lexington Corporate Properties Trust hereby acknowledges that:
| • | it is responsible for the adequacy and accuracy of the disclosure in the filings; |
| • | staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filings; and |
| • | it 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. |
Please direct any questions with respect to the foregoing to Mark Schonberger of Paul, Hastings, Janofsky & Walker LLP at (212) 318-6859.
Sincerely,
/s/ Patrick Carroll
Patrick Carroll
Executive Vice President and
Chief Financial Officer
cc: Joseph S. Bonventre, Esq.
| Mark Schonberger, Esq. |
