Lexington Realty Trust
One Penn Plaza, Suite 4015
New York, New York 10119-4015
November 10, 2010
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, 2009 |
| Filed March 1, 2010 |
| Definitive Proxy Statement on Schedule 14A |
| Filed April 7, 2010 |
| File No. 1-12386 |
Ladies and Gentlemen:
In connection with responding to the comments from the Staff of the Division of Corporation Finance regarding the above-referenced filing, Lexington Realty 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 Joseph S. Bonventre at (212) 692-7250.
Sincerely,
/s/ Patrick Carroll
Patrick Carroll
Executive Vice President and
Chief Financial Officer
cc: Mark Schonberger, Esq.