SEC Comment Letter 0000000000-23-005695 to Extra Space Storage Inc. (EXR) (CIK 0001289490) (EXR)
Extra Space Storage Inc. (EXR) (CIK 0001289490)
Date: May 30, 2023 · CIK: 0001289490 · Accession: 0000000000-23-005695
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File numbers found in text: 333-272152
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United States securities and exchange commission logo
May 30, 2023
Joseph Margolis
Chief Executive Officer
Extra Space Storage Inc.
2795 East Cottonwood Parkway, Suite 300
Salt Lake City, UT 84121
Re:Extra Space Storage Inc.
Registration Statement on Form S-4
Filed May 23, 2023
File No. 333-272152
Dear Joseph Margolis:
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 Kibum Park at 202-551-6836 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Anthony Gostanian, Esq.