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Net Lease Office Properties

One Manhattan West

395 9th Avenue, 58th Floor

New York, NY 10001

October 5, 2023

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, N.E.

Washington, D.C. 20549

Attention: Mr. Jeffrey Lewis, Mr. Robert Telewicz, Mr. Ruairi Regan and Mr. Jeffrey Gabor

Re:    Net Lease Office Properties

Registration Statement on Form 10

Initially Filed September 21, 2023

CIK No. 0001952976

To the addressees set forth above:

Pursuant to Rule 12d1-2 under the Securities Exchange Act of 1934, as amended, Net Lease Office Properties (the “Company”) hereby respectfully requests that the Securities and Exchange Commission (the “Commission”) accelerate the effective date and time of the above-referenced Registration Statement on Form 10, as amended (the “Registration Statement”), and declare the Registration Statement effective as of 4:00 p.m., Eastern time, on October 6, 2023, or as soon as practicable thereafter, or at such other time thereafter as our counsel, Latham & Watkins LLP, may request by telephone.

Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Darren J. Guttenberg at (714) 755-8050.

Thank you for your assistance in this matter.

Very truly yours,

Net Lease Office Properties

By:

/s/ Jason E. Fox

Jason E. Fox

Chief Executive Officer

cc:

Darren J. Guttenberg, Latham & Watkins LLP

Michael Haas, Latham & Watkins LLP