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

                                  SCHEDULE 13G

                    Under the Securities Exchange Act of 1934

                                (Amendment No. 2)*

                    	     PS Business Parks, Inc.
                      ------------------------------------
                                (Name of Issuer)

                                  Common Stock
                               -----------------
                         (Title of Class of Securities)

                                    69360J107
                                    ---------
                                 (CUSIP Number)


             Date of Event which Requires Filing of this Statement

                                December 31, 2010
                               --------------------

Check the appropriate box to designate the rule pursuant to which the Schedule
is filed:

[x]     Rule 13d-1(b)
[ ]     Rule 13d-1(c)
[ ]     Rule 13d-1(d)

* The remainder of this cover page shall be filled out for a reporting  person's
initial filing on this form with respect to the subject class of securities, and
for any  subsequent  amendment  containing  information  which  would  alter the
disclosures provided in prior coverage.

The information required in the remainder of this cover page shall not be deemed
to be "filed" for the purpose of the Securities  Exchange Act of 1934 ("Act") or
otherwise  subject to the  liabilities  of that  section of the Act but shall be
subject to all other provisions of the Act (however, see the Notes).

SEC 1745 (12-02)




Schedule 13G (continued)

CUSIP No. 69360J107
- -----------------------------------------------------------------------------
   1   NAME OF REPORTING PERSON
       S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON

       Cohen & Steers, Inc. 14-1904657
- -----------------------------------------------------------------------------
   2   CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*
                                                             (a)  [ ]
                                                             (b)  [x]
- -----------------------------------------------------------------------------
   3   SEC USE ONLY


- -----------------------------------------------------------------------------
   4   CITIZENSHIP OR PLACE OF ORGANIZATION

       Delaware
- -----------------------------------------------------------------------------
   NUMBER OF      5    SOLE VOTING POWER
     SHARES            2,445,235
  BENEFICIALLY    -------------------------------------------------------------
    OWNED BY      6    SHARED VOTING POWER
      EACH             0
   REPORTING      -------------------------------------------------------------
     PERSON       7    SOLE DISPOSITIVE POWER
      WITH             2,858,237
                  -------------------------------------------------------------
                  8    SHARED DISPOSITIVE POWER
                       0
- -----------------------------------------------------------------------------
   9   AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

       2,858,237
- -----------------------------------------------------------------------------
  10   CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES*


- -----------------------------------------------------------------------------
  11   PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)

       11.61%
- -----------------------------------------------------------------------------
  12   TYPE OF REPORTING PERSON*

       HC, CO
- -----------------------------------------------------------------------------
                     *SEE INSTRUCTIONS BEFORE FILLING OUT




Schedule 13G (continued)

CUSIP No. 69360J107
- -----------------------------------------------------------------------------
   1   NAME OF REPORTING PERSON
       S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON

       Cohen & Steers Capital Management, Inc.     13-3353336
- -----------------------------------------------------------------------------
   2   CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*
                                                             (a)  [ ]
                                                             (b)  [x]
- -----------------------------------------------------------------------------
   3   SEC USE ONLY


- -----------------------------------------------------------------------------
   4   CITIZENSHIP OR PLACE OF ORGANIZATION

       New York
- -----------------------------------------------------------------------------
   NUMBER OF      5    SOLE VOTING POWER
     SHARES            2,410,249
  BENEFICIALLY    -------------------------------------------------------------
    OWNED BY      6    SHARED VOTING POWER
      EACH             0
   REPORTING      -------------------------------------------------------------
     PERSON       7    SOLE DISPOSITIVE POWER
      WITH             2,776,234
                  -------------------------------------------------------------
                  8    SHARED DISPOSITIVE POWER
                       0
- -----------------------------------------------------------------------------
   9   AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

       2,776,234
- -----------------------------------------------------------------------------
  10   CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES*

- -----------------------------------------------------------------------------
  11   PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)

       11.28%
- -----------------------------------------------------------------------------
  12   TYPE OF REPORTING PERSON*

       IA, CO
- -----------------------------------------------------------------------------
                     *SEE INSTRUCTIONS BEFORE FILLING OUT




Schedule 13G (continued)

CUSIP No.  69360J107
-------------------------------------------------------------------------------
1)  NAME OF REPORTING PERSON
    S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON (entities only)

    Cohen & Steers Europe S.A.
-------------------------------------------------------------------------------
2)  CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP
                                                          (a) [ ]
                                                          (b) [x]
-------------------------------------------------------------------------------
3)  SEC USE ONLY


-------------------------------------------------------------------------------
4)  CITIZENSHIP OR PLACE OF ORGANIZATION

    Belgium
-------------------------------------------------------------------------------
    NUMBER        5)   SOLE VOTING POWER
    OF                 34,986
    SHARES        -------------------------------------------------------------
    BENEFICIALLY  6)   SHARED VOTING POWER
    OWNED BY           0
    EACH          -------------------------------------------------------------
    REPORTING     7)   SOLE DISPOSITIVE POWER
    PERSON             82,003
    WITH          -------------------------------------------------------------
                  8)   SHARED DISPOSITIVE POWER
                       0
-------------------------------------------------------------------------------
9)  AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

    82,003
-------------------------------------------------------------------------------
10) CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES [ ]

-------------------------------------------------------------------------------
11) PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)

    0.33%
-------------------------------------------------------------------------------
12) TYPE OF REPORTING PERSON

    IA, CO
-------------------------------------------------------------------------------

                     *SEE INSTRUCTIONS BEFORE FILLING OUT!




Item 1.

        (a)  Name of Issuer:

             PS Business Parks, Inc.

        (b)  Address of Issuer's Principal Executive Offices:

             701 Western Avenue
             Glendale, California 91201-2397



Item 2.

        (a)  Name of Persons Filing:
               Cohen & Steers, Inc.
               Cohen & Steers Capital Management, Inc.
               Cohen & Steers Europe S.A.
        (b)  Address of Principal Business Office:
               The principal address for Cohen & Steers, Inc. and Cohen &
               Steers Capital Management,Inc. is:
               280 Park Avenue
               10th Floor
               New York, NY 10017

               The principal address for Cohen & Steers Europe S.A. is:
               Chausee de la Hulpe 116,
               1170 Brussels, Belgium
        (c)  Citizenship:
               Cohen & Steers, Inc: Delaware corporation
               Cohen & Steers Capital Management, Inc: New York corporation
               Cohen & Steers Europe S.A.: Belgium limited company
        (d)  Title of Class Securities:
               Commmon
        (e)  CUSIP Number: 69360J107



Item 3.     If this statement is filed pursuant to Rule 13d-l(b), or
            13d-2(b), check whether the person filing is a

            (a)  [ ]  Broker or Dealer registered under Section 15 of the Act

            (b)  [ ]  Bank as defined in Section 3(a)(6) of the Act

            (c)  [ ]  Insurance Company as defined in section 3(a)(19) of
                      the Act

            (d)  [ ]  Investment Company registered under Section 8 of the
                      Investment Company Act

            (e)  [x]  An investment advisor in accordance with Section
                      240.13d-1(b)(1)(ii)(E)

            (f)  [ ]  An employee benefit plan or endowment fund in accordance
                      with 240.13d-1(b)(1)(ii)(F)

            (g)  [x]  A parent holding company or control person in accordance
                      with Section 240.13d-l(b)(1)(ii)(G)

            (h)  [ ]  A savings association as defined in Section 3(b) of the
                      Federal Deposit Insurance Act (12 U.S.C. 1813)

            (i)  [ ]  A church plan that is excluded from the definition of an
                      investment company under section 3(c)(14) of the
                      Investment Company Act of 1940 (15U.S.C. 80a-3)

            (j)  [ ]  Group, in accordance with Section 240.13d-1(b)(l)(ii)(J)




Item 4.    OWNERSHIP:

         (a) Amount Beneficially Owned as of December 31, 2010:

               See row 9 on cover sheet

         (b) Percent of Class:

               See row 11 on cover sheet


          (c) Number of shares as to which such person has:
                (i)   sole power to vote or direct the vote:
                         See row 5 on cover sheet

                (ii)  shared power to vote or direct the vote:
                         See row 6 on cover sheet

                (iii) sole power to dispose or to direct
                      the disposition of:
                          See row 7 on cover sheet

                (iv)  shared power to dispose or direct
                      the disposition of:
                          See row 8 on cover sheet


Item 5.  OWNERSHIP  OF 5% OR LESS OF A CLASS
         N/A

Item 6.  OWNERSHIP OF MORE THAN 5% ON BEHALF OF ANOTHER PERSON
         N/A

Item 7.  IDENTIFICATION AND CLASSIFICATION OF THE SUBSIDIARY WHICH
         ACQUIRED THE SECURITY BEING REPORTED ON BY THE PARENT
         HOLDING COMPANY

         Cohen & Steers, Inc. holds a 100% interest in Cohen & Steers Capital
         Management, Inc., an investment advisor registered under Section 203
         of the Investment Advisers Act. Cohen & Steers, Inc. and Cohen &
	 Steers Capital Management, Inc. together hold a 100% interest in
         Cohen & Steers Europe S.A., an investment advisor registered under
         Section 203 of the Investment Advisers Act.

Item 8.  IDENTIFICATION AND CLASSIFICATION OF MEMBERS OF THE GROUP

         Cohen & Steers, Inc. holds a 100% interest in Cohen & Steers Capital
         Management, Inc., an investment advisor registered under Section 203
         of the Investment Advisers Act. Cohen & Steers, Inc. and Cohen & Steers
         Capital Management, Inc. together hold a 100% interest in Cohen &
         Steers Europe S.A., an investment advisor registered under Section 203
         of the Investment Advisers Act.



Item 9.  NOTICE OF DISSOLUTION OF GROUP

         N/A



Item 10. Certification

By signing below I certify  that,  to the best of my knowledge  and belief,
the securities  referred to above were  acquired and are held in the ordinary
course of business and were not  acquired and are not held for the purpose of
or with the effect of changing or  influencing  the  control  of the  issuer
of such  securities  and were not acquired and are not held in connection with
or as a participant in any transaction  having that purposes or effect.

This report is not an admission that Cohen & Steers, Inc. or its subsidiaries
are the beneficial owners of any securities covered by this report, and
Cohen & Steers, Inc. and its subsidiaries expressly disclaim beneficial
ownership of all shares reported herein pursuant to Rule 13d-4.


Signature

After  reasonable  inquiry and to the best of my knowledge and belief, I certify
that the information set forth in this statement is true, complete and correct.

Date:  February 14, 2011

                        Cohen & Steers, Inc.
                        Cohen & Steers Capital Management, Inc.
                        By:

                        /s/ Lisa Phelan
                        ____________________________________________
                            Signature


                            Lisa Phelan, Senior Vice President,
                                         Chief Compliance Officer
                            Cohen & Steers, Inc.
                            Cohen & Steers Capital Management, Inc.
                        ____________________________________________
                            Name and Title


                        Cohen & Steers Europe S.A.
                        By:

                        /s/ Joseph Houlihan
                        ---------------------------------------
                            Signature

                            Joseph Houlihan, Managing Director
                            Cohen & Steers Europe S.A.
                        ____________________________________________
                            Name and Title




                    JOINT FILING AGREEMENT

In accordance with Rule 13d-1(k)  promulgated under the Securities  Exchange Act
of 1934, as amended,  the undersigned  hereby agree to the joint filing with all
other Reporting Persons (as such term is defined in the Schedule 13G referred to
below)  on behalf  of each of them of a  Statement  on  Schedule  13G  including
amendments thereto) with respect to the Common Shares of Developers Diversifed
Realty Corp, and that this  Agreement  may be  included as an Exhibit to such
joint filing. This Agreement may be executed in any number of counterparts,  all
of which together shall constitute one and the same instrument.

         IN WITNESS WHEREOF, the undersigned hereby execute this Agreement as
of February 14, 2011.


                        Cohen & Steers, Inc.
                        Cohen & Steers Capital Management, Inc.
                        By:

                        /s/ Lisa Phelan
                        ____________________________________________
                            Signature


                            Lisa Phelan, Senior Vice President,
                                         Chief Compliance Officer
                            Cohen & Steers, Inc.
                            Cohen & Steers Capital Management, Inc.
                        ____________________________________________
                            Name and Title


                        Cohen & Steers Europe S.A.
                        By:

                        /s/ Joseph Houlihan
                        ---------------------------------------
                            Signature

                            Joseph Houlihan, Managing Director
                            Cohen & Steers Europe S.A.
                        ____________________________________________
                            Name and Title