Company: CIO
Filing Date: 2025-05-16
Form Type: CORRESP
Source: 0001193125-25-121690
Chunk: 0

Company: City Office REIT, Inc.
Filing Date: 2025-05-16
Form: CORRESP
Chunk 0
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May 16, 2025 VIA EDGAR Division of Corporation Finance Office of Real Estate & Construction U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549

| Re: | City Office REIT, Inc. |

Form 10-Kfor the fiscal year ended December 31, 2024 Form 8-Kfiled February 20, 2025 File No. 001-36409 Ladies and Gentlemen: On behalf of our client, City Office REIT, Inc., a Maryland corporation (the “Company,” “CIO,” “we,” “us” or “our”), set forth below are the responses of the Company to comments received from the staff of the Division of Corporation Finance (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) by letter dated May 13, 2025, with respect to the Company’s Form 10-Kfor the fiscal year ended December 31, 2024, submitted to the Commission on February 20, 2025 (the “10-K”)and the Company’s Form 8-K,submitted to the Commission on February 20, 2025 (the “8-K”). For your convenience, each response is prefaced by the exact text of the Staff’s corresponding comment in bold, italicized text. All references to page numbers and captions correspond to the 10-Kand the 8-K,as applicable, unless otherwise specified. All capitalized terms not otherwise defined herein shall have the meaning assigned to them in the 10-Kor the 8-K,as applicable. The Company respectfully informs the Staff that KPMG LLP, the Company’s independent external auditors, has reviewed this correspondence. Form 10-Kfor the fiscal year ended December 31, 2024 Notes to Consolidated Financial Statements 13. Segment Information, page 77

| 1. | We note your statement that “Significant expenses that comprise property operating expenses within                                                                                                                                                  
 NOI primarily include building common area and maintenance expenses, insurance, property taxes, property management fees, as well as certain expenses that are not recoverable from tenants.” Pleases tell us how you determined it was unnecessary 
 to quantify each of these significant