SEC Comment Letter 0000000000-23-013481 to REALTY INCOME CORP (O, O-P) (CIK 0000726728) (O)
REALTY INCOME CORP (O, O-P) (CIK 0000726728)
Date: Dec. 11, 2023 · CIK: 0000726728 · Accession: 0000000000-23-013481
AI Filing Summary & Sentiment
File numbers found in text: 333-275868
Letter
United States securities and exchange commission logo December 11, 2023 Michelle Bushore Executive Vice President Realty Income Corporation 11995 El Camino Real San Diego, CA 92130 Re:Realty Income Corporation Registration Statement on Form S-4 Filed December 1, 2023 File No. 333-275868 Dear Michelle Bushore: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Stacie Gorman at 202-551-3585 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Abigail C. Smith, Esq.
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United States securities and exchange commission logo
December 11, 2023
Michelle Bushore
Executive Vice President
Realty Income Corporation
11995 El Camino Real
San Diego, CA 92130
Re:Realty Income Corporation
Registration Statement on Form S-4
Filed December 1, 2023
File No. 333-275868
Dear Michelle Bushore:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Stacie Gorman at 202-551-3585 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Abigail C. Smith, Esq.