Company: CIO
Filing Date: 2025-05-16
Form Type: CORRESP
Source: 0001193125-25-121690
Chunk: 2

Company: City Office REIT, Inc.
Filing Date: 2025-05-16
Form: CORRESP
Chunk 2
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ations to ensure transparency and comparability. In future publications of forward-looking non-GAAPfinancial measures such as NOI and Same Store Cash NOI Change, the Company will include a reconciliation to the most directly comparable GAAP measure or, if not practical, provide a statement to that effect along with a detailed disclosure of the material assumptions and limitations underlying such measures, as required by Item 10(e)(1)(i)(B) of Regulation S-Kand consistent with CD&I 102.10(b). Reconciliation of Rental and Other Revenues to Same Store Cash NOI, page 10

| 3. | We note your presentation of NOI, a non-GAAP measure, within your                                                                                                                                                                                 
 earnings release. It does not appear that you have included a reconciliation of this measure with the most directly comparable GAAP measure (i.e., net income). In future filings, please include a reconciliation of NOI that complies with Item 
 10(e)(1)(i)(B) of Regulation S-K, or advise. Further, your reconciliation should begin with the GAAP measure, so the non-GAAP measure does not receive undue prominence.                                                                          
 Please refer to Question 102.10(b) of the Division’s Compliance and Disclosure Interpretations for Non-GAAP financial measures.                                                                                                                   |

RESPONSE: The Company acknowledges the Staff’s comment. In future filings, the Company will include a reconciliation of NOI to the most directly related GAAP measure or, alternatively, provide a statement that the information could not be presented without unreasonable efforts under Item 10(e)(1)(i)(B) of Regulation S-K.We will also ensure that NOI is not presented with undue prominence relative to GAAP measures in future earnings releases and related materials. ****** On behalf of the Company, we appreciate your attention to this matter. If you have any questions or if any supplemental information is required by the Staff, please do not hesitate to contact me at (713) 632-1478or jim.davidson@hoganlovells.com. Very truly yours,

| /s/ James V. Davidson, Esq. |
| James V. Davidson, Esq.     |

cc: Anthony Maretic, City Office REIT, Inc. James Farrar, City Office REIT, Inc. 3