UNITED STATES
                                SECURITIES AND EXCHANGE COMMISSION
                                             WASHINGTON, D.C. 20549


     DIVISION OF
CORPORATION FINANCE


                                                              April 23, 2019

  Via E-Mail

  Eleazer Klein
  Schulte Roth & Zabel LLP
  919 Third Avenue
  New York, NY 10022

          Re:     Mack-Cali Realty Corporation
                  PRRN14A filed on April 22, 2019
                  Filed by Bow Street LLC et al.
                  File No. 1-13274

  Dear Mr. Klein:

          The staff in the Office of Mergers and Acquisitions in the Division
of Corporation
  Finance has conducted a limited review of the revised filing listed above.
Our comments follow.
  All defined terms used here have the same meaning as in your proxy statement,
unless otherwise
  indicated.

  Revised Preliminary Proxy Statement filed on April 22, 2019

      1. Refer to comments 2 and 3 in our prior comment letter dated April 19,
2019 and your
         response, including the revised disclosure provided in your amended
preliminary proxy
         statement. While the revisions to your proxy statement (on page 1,
footnotes 1 and 2)
         provide clarification on how you calculated NAV for ApartmentCo,
expand to explain
         the basis for your belief that ApartmentCo's stock would trade at NAV.
To the extent
         that such assumption is based on trading value of other
publicly-traded REITs, explain
         how they compare to ApartmentCo in terms of financial leverage and
debt levels.

      2. See our last comment above. Revise to include a disclaimer about the
risk that the
         immediate value provided to Mack-Cali shareholders through your
Transaction Proposal
         could be less than your $27-$29 per share estimate.

      3. Refer to comment 5 in our prior comment letter dated April 19, 2019
and your response,
         including the revised disclosure in footnote 3 on page 4 of the
revised proxy statement.
         Quantify the "substantial positions" you maintain in the REITs listed,
which you cite as
         demonstrating Bow Street's "track-record of heavy investments in
REITs."

      4. Refer to comment 6 in our last comment letter, and your response. Your
response states
         that "currently Bow Street and DWREI are not party to any formal
arrangements or
         understandings with respect to the acquisition of Mack-Cali." If those
entities are party
 Eleazer Klein, Esq.
Schulte Roth & Zabel LLP
April 23, 2019
Page 2

       to any informal arrangements or understandings, with respect to the
Transaction Proposal
       or otherwise, relating to Mack-Cali, please describe in your revised
preliminary proxy
       statement. Please revise or advise.

       We remind you that the filing persons are responsible for the accuracy
and adequacy of
their disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

       Please direct any questions to me at (202) 551-3263.


                                                            Sincerely,


                                                            /s/ Christina Chalk


                                                            Christina Chalk
                                                            Senior Special
Counsel
                                                            Office of Mergers
and Acquisitions