SEC Comment Letter 0000000000-23-003494 to Extra Space Storage Inc. (EXR) (CIK 0001289490) (EXR)
Extra Space Storage Inc. (EXR) (CIK 0001289490)
Date: April 7, 2023 · CIK: 0001289490 · Accession: 0000000000-23-003494
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File numbers found in text: 001-32269
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United States securities and exchange commission logo
April 7, 2023
P. Scott Stubbs
Executive Vice President and Chief Financial Officer
Extra Space Storage Inc.
2795 East Cottonwood Parkway, Suite 300
Salt Lake City, Utah 84121
Re:Extra Space Storage Inc.
Form 10-K for the fiscal year ending December 31, 2022
Filed February 28, 2023
File No. 001-32269
Dear P. Scott Stubbs:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction