SEC Comment Letter for IRON MOUNTAIN INC (IRM) (CIK 0001020569) (IRM) — Sep 24, 2010

IRON MOUNTAIN INC (IRM) (CIK 0001020569)
Date: Sept. 24, 2010 · CIK: 0001020569 · Accession: 0000000000-10-056142

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File numbers found in text: 001-13045

Date

September 24, 2010

Author

Chanda DeLong

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IRON MOUNTAIN INC (IRM) (CIK 0001020569)

Letter

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

DIVISION OF CORPORATION FINANCE

September 24, 2010 Brian P. McKeon Chief Financial Officer Iron Mountain Incorporated 745 Atlantic Avenue Boston, MA 02111 Re: Iron Mountain Incorporated Form 10-K Filed February 26, 2010 File No. 001-13045 Definitive Proxy Statement on Schedule 14A Filed April 23, 2010 Dear Mr. McKeon: We have completed our review of your Form10-K filed February 26, 2010 and have no further comments at this time. S i n c e r e l y , Chanda DeLong A t t o r n e y - A d v i s o r

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

DIVISION OF
CORPORATION FINANCE

         September 24, 2010  Brian P. McKeon Chief Financial Officer Iron Mountain Incorporated 745 Atlantic Avenue Boston, MA 02111
Re: Iron Mountain Incorporated  Form 10-K
Filed February 26, 2010 File No. 001-13045  Definitive Proxy Statement on Schedule 14A Filed April 23, 2010
 Dear Mr. McKeon:   We have completed our review of your Form10-K filed February 26, 2010 and
have no further comments at this time.            S i n c e r e l y ,             Chanda DeLong         A t t o r n e y - A d v i s o r

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