[GRAPHIC OMITTED] April 4, 2005 Securities and Exchange Commission Division of Corporate Finance 450 Fifth Street, N.W. Washington, DC 20549 Attention: Elaine Wolff Re: Brandywine Realty Trust Registration of Form S-3 Registration No. 333-123446 Dear Ms. Wolff: On behalf of Brandywine Realty Trust (the "Company"), and pursuant to Rule 461 promulgated under the Securities Act of 1933, the Company hereby requests that the Registration Statement, as amended, be declared effective on Wednesday, April 6, 2005 or as soon thereafter as practicable. Very truly yours, Brandywine Realty Trust /s/ Christopher P. Marr -------------------------------- By: Christopher P. Marr Senior Vice President and Chief Financial Officer