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SEC Comment Letter for IRON MOUNTAIN INC (IRM) (CIK 0001020569) (IRM) — Jul 6, 2011

IRON MOUNTAIN INC (IRM) (CIK 0001020569)
Date: July 6, 2011 · CIK: 0001020569 · Accession: 0000000000-11-040830

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
July 6, 2011
Author
/s/ Linda Cvrkel
Form
UPLOAD
Company
IRON MOUNTAIN INC (IRM) (CIK 0001020569)

Letter

July 6, 2011 Via E-mail Mr. Brian P. McKeon Chief Financial Officer Iron Mountain Incorporated 745 Atlantic Avenue Boston, Massachusetts 02111

Re: Iron Mountain Incorporated Form 10-K for the year ended December 31, 2010 Filed March 1, 2011 File No. 1-13045

Dear Mr. McKeon: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Linda Cvrkel
Linda Cvrkel Branch Chief

Show Raw Text
July 6, 2011
 Via E-mail

 Mr. Brian P. McKeon Chief Financial Officer Iron Mountain Incorporated 745 Atlantic Avenue Boston, Massachusetts 02111

Re: Iron Mountain Incorporated
 Form 10-K for the year ended December 31, 2010
Filed March 1, 2011
 File No. 1-13045

Dear Mr. McKeon:
 We have completed our review of your f iling.  We remind you that our comments or
changes to disclosure in res ponse to our comments do not for eclose the Commission from taking
any action with respect to the company or the filings and the company may not assert staff
comments as a defense in any proceeding ini tiated by the Commission or any person under the
federal securities laws of the United States.  We urge all pers ons who are responsible for the
accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

 /s/ Linda Cvrkel
Linda Cvrkel Branch Chief