LEXINGTON REALTY TRUST
One Penn Plaza, Suite 4015
New York NY 10119-4015
June 10, 2008
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Lexington Realty Trust |
| | Form 10-K for the fiscal year ended December 31, 2007 |
| | File No. 1 12386 |
In connection with the above-referenced filing, Lexington Realty Trust hereby acknowledges that:
| ● | it is responsible for the adequacy and accuracy of the disclosure in its Form 10-K; |
| ● | staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the Form 10-K; 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
Chief Financial Officer
cc: Mark Schonberger, Esq.
