Item 8.01 Other Events.


The discussion under the heading "Federal Income Tax Considerations" in Exhibit
99.1 hereto (incorporated herein by reference) is incorporated by reference in
the prospectus filed by American Assets Trust, Inc. dated January
14
, 2021 and the prospectus filed by American Assets Trust, Inc. and American
Assets Trust, L.P. dated January
14
, 2021.


Item 9.01 Financial Statements and Exhibits.




(d) Exhibits

Exhibit
  No.       Description

99.1          Federal Income Tax Considerations.

104         Cover Page Interactive Data File (the cover page XBRL tags are
            embedded within the Inline XBRL document).

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