Correspondence 0001104659-23-126379 from REALTY INCOME CORP (O, O-P) (CIK 0000726728) (O)
REALTY INCOME CORP (O, O-P) (CIK 0000726728)
Date: Dec. 15, 2023 · CIK: 0000726728 · Accession: 0001104659-23-126379
AI Filing Summary & Sentiment
File numbers found in text: 333-275868
Letter
Realty Income Corporation
11995 El Camino Real
San Diego, California 92130
December 15, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
Attention: Stacie Gorman, Staff Attorney
Re: Realty Income Corporation
Registration Statement on Form S-4
File No. 333-275868
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, we hereby respectfully request acceleration of the effective date of the Registration Statement on Form S-4 (File No. 333-275868) (as amended, the “Registration Statement”) of Realty Income Corporation, so that such Registration Statement will be declared effective as of 4:00 p.m., Eastern Time, on December 19, 2023, or as soon thereafter as practicable.
Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Darren Guttenberg at (714) 755-8050 or, in his absence, Abigail Smith at (202) 637-3391.
Thank you for your assistance in this matter.
Very truly yours,
REALTY INCOME CORPORATION
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Realty Income Corporation
11995 El Camino Real
San Diego, California 92130
December 15, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
Attention: Stacie Gorman, Staff Attorney
Re: Realty Income Corporation
Registration Statement on Form S-4
File No. 333-275868
Ladies and Gentlemen:
Pursuant to
Rule 461 promulgated under the Securities Act of 1933, as amended, we hereby respectfully request acceleration of the effective
date of the Registration Statement on Form S-4 (File No. 333-275868) (as amended, the “Registration
Statement”) of Realty Income Corporation, so that such Registration Statement will be declared effective as of 4:00 p.m.,
Eastern Time, on December 19, 2023, or as soon thereafter as practicable.
Once the Registration Statement
has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Darren Guttenberg
at (714) 755-8050 or, in his absence, Abigail Smith at (202) 637-3391.
Thank you for your assistance in this matter.
Very truly yours,
REALTY INCOME CORPORATION
By: / s/ Michelle Bushore
Name:
Michelle Bushore
Title:
Executive Vice President, Chief Legal Officer, General Counsel and Secretary
cc: Sumit Roy, Realty Income Corporation
Rochelle Thomas, Spirit Realty Capital, Inc.
Charles Ruck, Latham & Watkins LLP
Darren Guttenberg, Latham & Watkins LLP
Abigail Smith, Latham & Watkins LLP
Adam Emmerich, Wachtell, Lipton, Rosen & Katz
Karessa Cain, Wachtell, Lipton, Rosen & Katz