SEC Comment Letter for Prologis, L.P. (CIK 0001045610) — Sep 12, 2022
Prologis, L.P. (CIK 0001045610)
Date: Sept. 12, 2022 · CIK: 0001045610 · Accession: 0000000000-22-009886
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File numbers found in text: 333-267174
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United States securities and exchange commission logo
September 12, 2022
Hamid R. Moghadam
Chief Executive Officer
Prologis, L.P.
1800 Wazee Street, Suite 500
Denver, Colorado 80202
Re:Prologis, L.P.
Registration Statement on Form S-4
Filed August 31, 2022
File No. 333-267174
Dear Mr. Moghadam:
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 Catherine De Lorenzo at 202-551-4079 or Ruairi Regan at 202-551-
3269 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Jennifer J. Carlson, Esq.