ITEM 8.01 OTHER EVENTS

Kilroy Realty Corporation (the "Company") is re-issuing its historical consolidated financial statements included in its Annual Report on Form 10-K for the year ended December 31, 2008 ("Form 10-K"), and the accompanying selected financial data, in connection with the Company's adoption on January 1, 2009 of the following accounting pronouncements: (i) FASB Staff Position APB 14-1 "Accounting for Convertible Debt Instruments That May Be Settled Upon Conversion (Including Partial Cash Settlement)" ("FSP APB 14-1"); (ii) Statement of Financial Accounting Standards No. 160 "Noncontrolling Interests in Consolidated Financial Statements-An Amendment of ARB No. 51" ("SFAS 160"); and (iii) FASB Staff Position EITF No. 03-6-1, "Determining Whether Instruments Granted in Share-Based Payment Transactions Are Participating Securities" ("FSP EITF 03-6-1") . The Company is also re-issuing the Management's Discussion and Analysis of Financial Condition and Results of Operations ("MD&A") that accompanied those consolidated financial statements.

This Current Report on Form 8-K updates Items 6, 7 and 8 of the Company's Form 10-K, including the financial statements therein, to reflect the application of FSP APB 14-1, SFAS 160, and FSP EITF 03-6-1. The updated financial information is attached to this Current Report on Form 8-K as Exhibit 99.1. Except as expressly noted above, the information contained in this report has not been updated to reflect any developments since December 31, 2008.

ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS

(d) Exhibits:

The exhibits required by this item are set forth on the Exhibit Index attached hereto.

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