-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 CiQlC73nrZbGQHZkCa5Pcz53Xpc6ShBu9J22RW077lPxH5XdP3ZdbD3JPwHDhwPV
 KC/WUey9ZgSKVRe4oJ1Ygg==

<SEC-DOCUMENT>0000950123-10-089248.txt : 20101123
<SEC-HEADER>0000950123-10-089248.hdr.sgml : 20101123
<ACCEPTANCE-DATETIME>20100927172508
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950123-10-089248
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20100927

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FIRST INDUSTRIAL REALTY TRUST INC
		CENTRAL INDEX KEY:			0000921825
		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE INVESTMENT TRUSTS [6798]
		IRS NUMBER:				363935116
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		311 S WACKER DRIVE
		STREET 2:		SUITE 3900
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60606
		BUSINESS PHONE:		3123444300

	MAIL ADDRESS:	
		STREET 1:		311 S WACKER DRIVE
		STREET 2:		SUITE 3900
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60606
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
<TITLE>corresp</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="center" style="font-size: 10pt; margin-top: 18pt">September&nbsp;27, 2010
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U><B>VIA FACSIMILE AND EDGAR</B></U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Securities and Exchange Commission<BR>
Division of Corporation Finance<BR>
100 F Street, N.E.<BR>
Washington, D.C. 20549<BR>
Attention: Kevin Woody, Branch Chief<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Howard Efron, Staff Accountant<BR>
Telecopier Number: (703)&nbsp;813-6984

</DIV>

<DIV align="left" style="margin-top: 12pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Re:</B></TD>
    <TD>&nbsp;</TD>
    <TD><B>First Industrial Realty Trust, Inc.</B><br>
<B>Form&nbsp;10-K for the year ended December&nbsp;31, 2009</B><br>
<B>Form&nbsp;10-Q for the quarterly period ended March&nbsp;31, 2010</B><br>
<B>Definitive Proxy Statement on Schedule 14A filed April 2, 2010</b><br>
<B>File No.&nbsp;1-13102</B></TD>
</TR>
</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Dear Messrs.&nbsp;Woody and Efron:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We are writing to respond to the comment of the Staff contained in a letter, dated September
22, 2010, relating to the above-referenced filings of First Industrial Realty Trust, Inc. (the &#147;Company&#148;). Set forth
below is the comment (in italics) as set forth in the Staff&#146;s letter and immediately below the
comment is the response of the Company.
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>Form&nbsp;10-K for the fiscal year ended December&nbsp;31, 2009</U>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>Item&nbsp;7 Management&#146;s Discussion and Analysis of Financial Condition and Results of
Operations</U>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>Critical Accounting Policies, page 30</U>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left"><I>1.</I></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><I>We note your enhanced discussion in the second paragraph of your response to prior comment 1
related to assumptions used in your impairment testing. Please confirm that you will enhance
your discussion within the Management&#146;s Discussion and Analysis of Financial Condition and
Results of Operations of future filings to address significant changes in assumptions such as
those which you had made in response to the severe recession.</I></TD>
</TR>

</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">Management hereby confirms that it will enhance its discussion within the
Management&#146;s Discussion and Analysis of Financial Condition and Results of
Operations in future filings to address significant changes in its assumptions.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In connection with responding to the above comment, the Company hereby acknowledges that it is
responsible for the adequacy and accuracy of the disclosures in the filings; staff comments or
changes to disclosure in response to staff comments do not foreclose
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio --><!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Securities and Exchange Commission<BR>
Attention: Kevin Woody, Branch Chief<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Howard Efron, Staff Accountant<BR>
September&nbsp;27, 2010<BR>
Page 2

</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">the Commission from taking any
action with respect to the filings; and the Company may not assert staff comments as a
defense in any proceeding initiated by the Commission or any person under the federal
securities laws of the United States. If you have any questions about any of the Company&#146;s responses to
your comments or require further explanation, please do not hesitate to telephone me at (312)
344-4380.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 50%">Very truly yours,

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 50%">/s/ Scott Musil<BR>
Scott Musil

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Enclosures

</DIV>

<DIV align="left" style="margin-top: 12pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left">cc:</TD>
    <TD>&nbsp;</TD>
    <TD>Bruce W. Duncan<br>
John H. Clayton<br>
William E. Turner II</TD>
</TR>
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio --><!-- /Folio -->
</DIV>



</BODY>
</HTML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
