Mailstop 3233
                                                           August 20, 2018



Via E-mail
Mark L. Kleifges
Chief Financial Officer
Government Properties Income Trust
Two Newton Place
255 Washington Street, Suite 300
Newton, Massachusetts 02458-1634

       Re:      Government Properties Income Trust
                Form 10-K for Fiscal Year Ended
                December 31, 2017
                Filed February 27, 2018
                File No. 001-34364

Dear Mr. Kleifges:

        We have reviewed your August 1, 2018 response to our comment letter and
have the
following comment. In our comment, we may ask you to provide us with
information so we may
better understand your disclosure.

       Please respond to this comment within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this comment, we may have additional
comments.

Form 10-K for the year ended December 31, 2017

Financial Statements

Note 5. Real Estate Properties

FPO Transaction, page F-12

   1. We note your response to comment one of our letter dated July 23, 2018
stating that First
      Potomac (FPO) terminated its employees immediately preceding the
acquisition and you
      did not acquire an assembled workforce. Please tell us if any of the FPO
employees were
 Mark L. Kleifges
Government Properties Income Trust
August 20, 2018
Page 2

       hired by your external manager, RMR LLC. To the extent employees of FPO
were hired
       by your external manager at the time of acquisition, please address the
following:
            Tell us if RMR LLC hired the employees responsible for leasing,
tenant
              management, and managing and supervising your operational
processes
            Tell us if the employees are considered critical to the creation of
outputs

        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

        You may contact Babette Cooper, Staff Accountant, at 202-551-3396 or me
at 202-551-
3438 if you have questions.

                                                          Sincerely,

                                                          /s/ Jennifer Monick
for

                                                          Robert Telewicz, Jr.
                                                          Accounting Branch
Chief
                                                          Office of Real Estate
and
                                                          Commodities