Item 2.02. Results of Operations and Financial Condition.

On May 9, 2023, Orion Office REIT Inc. furnished the following documents: (i) a press release relating to its first quarter 2023 financial results and related matters, attached hereto as Exhibit 99.1; and (ii) supplemental information for the quarter ended March 31, 2023, attached hereto as Exhibit 99.2. The information set forth in this Item 2.02 and in the attached Exhibits 99.1 and 99.2 is deemed to be "furnished" and shall not be deemed to be "filed" for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), or otherwise subject to the liabilities of that Section. The information set forth in this Item 2.02, including Exhibits 99.1 and 99.2, shall not be deemed incorporated by reference into any filing under the Exchange Act or the Securities Act of 1933, as amended, regardless of any general incorporation language in such filing.

Item 9.01. Financial Statements and Exhibits.



(d) Exhibits

Exhibit No.             Description
      99.1                Press Release issued May 9, 2023 relating to First Quarter 2023 Financial
                        Results and Related Matters
      99.2                Supplemental Information for the Quarter Ended March 31, 2023
       104              Cover Page Interactive Data File (embedded within the Inline XBRL document)

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