United States securities and exchange commission logo October 3, 2022 Michael E. LaBelle Chief Financial Officer Boston Properties, Inc. 800 Boylston Street, Suite 1900 Boston, Massachusetts 02199-8103 Re: Boston Properties, Inc. Definitive Proxy Statement on Schedule 14A Filed April 6, 2022 File No. 001-13087 Dear Michael E. LaBelle: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Disclosure Review Program cc: Eric G. Kevorkian