December 2, 2024

Thomas E. Wirth
Chief Financial Officer
Brandywine Realty Trust
2929 Arch Street, Suite 1800
Philadelphia, PA 19104

       Re: Brandywine Realty Trust
           Amendment No. 1 to Current Report on Form 8-K Filed May 28, 2024
           Response dated June 20, 2024
           File No. 001-09106
Dear Thomas E. Wirth:

       We have reviewed your June 20, 2024 response to our comment letter and
have the
following comment.

       Please respond to this letter 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 a
comment applies to your facts and circumstances, please tell us why in your
response.

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

Response letter dated June 20, 2024
General

1.     We note your response letter and amended Item 1.05 Form 8-K, which
states that the
       incident has not had a material impact on your financial condition or
results of
       operations, and you do not believe it is reasonably likely to materially
impact your
       financial condition or results of operations. Please confirm that, in
future filings,
       where you have not determined that the incident has had a material
impact to the
       company or is reasonably likely to have a material impact to the
company, including
       its financial condition and results of operations, you will consider
filing disclosures
       under Item 8.01 of Form 8-K rather than Item 1.05 of Form 8-K.
 December 2, 2024
Page 2

      Please contact Aliya Ishmukhamedova at 202-551-7519 or James Lopez at
202-551-
3536 with any other questions.



                                                      Sincerely,

                                                      Division of Corporation
Finance
                                                      Office of Finance