<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
                                                               September 17,
2024

Javier Bitar
Chief Financial Officer and Treasurer
Peakstone Realty Trust
1520 E. Grand Avenue
El Segundo, CA 90245

        Re: Peakstone Realty Trust
            Form 10-K for the Fiscal Year Ended December 31, 2023
            File No. 001-41686
Dear Javier Bitar:

        We have reviewed your filing and have the following comments.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

        After reviewing your response to this letter, we may have additional
comments.

Form 10-K for the Fiscal Year Ended December 31, 2023
Part I
Item 1. Business, page 7

1.      We note your risk factor disclosure on page 12 that you may offer early
termination rights
        as a lease incentive and statements made on your February 22, 2024
earnings call
        regarding the lease termination associated with the sale of an office
property in Tyler,
        Texas. Please tell us, and in future filings please discuss, the number
of your leases that
        have early termination provisions, the impact to the company from the
exercise of such
        provisions, the number of tenants who have exercised these provisions
over the past two
        years, and the amount of square footage involved.
2.      We note your risk factor disclosure on page 10 that you may not be able
to verify the
        credit quality of certain tenants prior to leasing properties to them.
Please tell us, and in
        future Exchange Act reports discuss, how you monitor tenant credit
quality and identify
        any material changes in quality.
 September 17, 2024
Page 2

Item 2. Properties, page 32

3.     We note from your lease expiration table that 8.7% of your leases will
expire by the end
       of the current fiscal year and approximately 25% will expire over the
next four years. In
       future Exchange Act periodic reports, please discuss the relationship
between market rents
       and expiring rents. In addition, include a comparison of rent on any
second-generation
       leases and renewed leases to prior rents.
4.     We note you disclose annualized base rent. To the extent your leases
contain material
       tenant concessions or abatements, in future filings, please disclose
your average effective
       annual rent per square foot and and discuss how tenant concessionsimpact
your average
       annualized rent.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       Please contact Frank Knapp at 202-551-3805 or Wilson Lee at 202-551-3468
if you have
questions regarding comments on the financial statements and related matters.
Please contact
Catherine De Lorenzo at 202-551-3772 or Isabel Rivera at 202-551-3518 with any
other
questions.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Real
Estate & Construction
cc:   Lewis Kneib
</TEXT>
</DOCUMENT>
