(LOGO)
   
 
  2200 Ross Avenue, Suite 2200
 
  Dallas, Texas 75201-6776
 
  Telephone: 214-740-8000
 
  Fax: 214-740-8800
 
  www.lockelord.com
 
   
 
  Kenneth L. Betts
 
  Direct Telephone: 214-740-8696
 
  Direct Fax: 214-756-8696
 
  kbetts@lockelord.com
September 28, 2011
Via Facsimile
Mr. Tom Kluck
Legal Branch Chief
Securities and Exchange Commission
Washington, DC 20549
Re:   Plymouth Opportunity REIT, Inc.
File No. 333-173048
Dear Mr. Kluck:
     Set forth below is the response of Plymouth Opportunity REIT, Inc. (the “Company”) to an additional comment from the Commission received from you by telephone on Tuesday, September 27, 2011. To expedite your review, we have attached hereto the changed pages to Amendment No. 4, marked to show the changes made in response to the Commission’s comment. We understand that the Commission may have additional comments after reviewing the changed pages and the response set forth below.
     For your convenience, the Commission’s comment has been repeated herein in bold font, with the Company’s response immediately following each of the Commission’s comments.
Sub-Advisors
1.   Please revise the disclosure regarding the experience of the individuals named under the Haley Group to state what their job functions are with the Haley Group.
 
    In response to the Staff’s comment, we have revised the disclosure on pages 79-80 of the prospectus under the caption “Sub-Advisors” to add the requested disclosure.
         
 
  Sincerely,    
 
       
 
  /s/ Kenneth L. Betts
 
Kenneth L. Betts
   

 


 

September 28, 2011
Page 2
cc:   Stacie Gorman
Jeffrey E. Witherell
Bryan L. Goolsby, Esq.