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Beard Land Improvement Co., an industrial property development and leasing firm, has acquired a 140,000-square-foot office building in Walnut Creek, Calif. The value of the transaction was $42 million. The single-tenant, class A office building serves as the corporate headquarters of Bank of the West. Located at 1450 Treat Blvd., the building is situated on 5.7 acres along the I-680 Corridor. The identity of the seller was not disclosed. GVA DAUM, which provides a full array of commercial real estate services throughout Southern California and Arizona, brokered the transaction. *** What's your opinion? Send your Letter to the Editor to