SEC Comment Letter for IRON MOUNTAIN INC (IRM) (CIK 0001020569) (IRM) — Apr 28, 2008

IRON MOUNTAIN INC (IRM) (CIK 0001020569)
Date: April 28, 2008 · CIK: 0001020569 · Accession: 0000000000-08-021538

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File numbers found in text: 001-13045

Date

April 28, 2008

Author

Linda Cvrkel

Form

UPLOAD

Company

IRON MOUNTAIN INC (IRM) (CIK 0001020569)

Letter

Mail Stop 3561 April 28, 2008 Via Fax & U.S. Mail Mr. C. Richard Reese, Chief Executive Officer Iron Mountain Incorporated 745 Atlantic Avenue Boston, Massachusetts 02111

Re: Iron Mountain Incorporated Form 10-K for the year ended December 31, 2007 Filed February 29, 2008 File No. 001-13045

Dear Mr. Reese:

We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.

Sincerely, Linda Cvrkel Branch Chief

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Mail Stop 3561
         April 28, 2008   Via Fax & U.S. Mail

 Mr. C. Richard Reese, Chief Executive Officer Iron Mountain Incorporated 745 Atlantic Avenue  Boston, Massachusetts 02111

Re: Iron Mountain Incorporated
 Form 10-K for the year ended December 31, 2007
Filed February 29, 2008
 File No. 001-13045

Dear Mr. Reese:

We have completed our review of your Form 10-K and related filings and do not, at this
time, have any further comments.

Sincerely,    Linda Cvrkel Branch Chief

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