Company: CIO
Filing Date: 2025-05-30
Form Type: CORRESP
Source: 0001193125-25-132105
Chunk: 0

Company: City Office REIT, Inc.
Filing Date: 2025-05-30
Form: CORRESP
Chunk 0
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May 30, 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 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 27, 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”). 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-Kunless otherwise specified. All capitalized terms not otherwise defined herein shall have the meaning assigned to them in the 10-K.The Company respectfully informs the Staff that KPMG LLP, the Company’s independent external auditor, has reviewed this correspondence. 1

Form 10-Kfor the fiscal year ended December 31, 2024 Notes to Consolidated Financial Statements 13. Segment Information, page 77

| 1. | We note your response to our prior comment 1. Please further clarify for us if these significant expense                                                                                                                                                  
 categories and amounts are regularly provided to the chief operating decision maker. To the extent such significant expenses are regularly provided, please tell us how you determined it was unnecessary to quantify each of these significant expenses. 
 Reference is made to ASC 280-10-50-26A.                                                                                                                                                                                                                   |

RESPONSE: We acknowledge the Staff’s comment. For further clarity, the Company confirms that we do not regularly provide disaggregated property operating expense categories and amounts to the Company’s chief operating decision makers (“