United States securities and exchange commission logo

                     October 4, 2023

       Laura Moon
       Chief Accounting Officer
       Piedmont Office Realty Trust, Inc.
       5565 Glenridge Connector, Ste. 450
       Atlanta, GA 30342

                                                        Re: Piedmont Office
Realty Trust, Inc.
                                                            Form 10-K for the
year ended December 31, 2022
                                                            Filed February 23,
                                                            File No. 001-34626

       Dear Laura Moon:

              We have completed our review of your filing. 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.


                     Division of Corporation Finance

                     Office of Real Estate & Construction