Correspondence 0001193125-23-159915 from Extra Space Storage Inc. (EXR) (CIK 0001289490) (EXR)
Extra Space Storage Inc. (EXR) (CIK 0001289490)
Date: June 2, 2023 · CIK: 0001289490 · Accession: 0001193125-23-159915
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File numbers found in text: 333-272152
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CORRESP 1 filename1.htm CORRESP Table of Contents Extra Space Storage Inc. 2795 East Cottonwood Parkway, Suite 300 Salt Lake City, UT 84121 June 2, 2023 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Real Estate and Construction 100 F Street, N.E. Washington, D.C. 20549 Attn: Kibum Park Re: Extra Space Storage Inc. Registration Statement on Form S-4 Filed May 23, 2023 File No. 333-272152 To the addressees set forth above: Pursuant to Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, the undersigned, on behalf of Extra Space Storage Inc. (the “Company”), respectfully requests that the effective date of the Registration Statement on Form S-4 (File No. 333-272152) filed by the Company with the U.S. Securities and Exchange Commission on May 23, 2023, as amended on June 2, 2023 (the “Registration Statement”), be accelerated so that the Registration Statement will become effective at 4:00 p.m. Eastern Time on June 6, 2023, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Kevin C. Reyes at (858) 523-3946 or, in his absence, Anthony A. Gostanian at (858) 523-3969. If you have any questions or require additional information, please contact Mr. Reyes or Mr. Gostanian by a telephone call. Thank you for your assistance and cooperation in this matter. Sincerely, EXTRA SPACE STORAGE INC. By: /s/ Gwyn McNeal Name: Gwyn McNeal Title: Chief Legal Officer and Secretary cc: Joseph D. Margolis, Extra Space Storage Inc. Joseph V. Saffire, Life Storage, Inc. Alexander E. Gress, Life Storage, Inc. Craig M. Garner, Latham & Watkins LLP Kevin C. Reyes, Latham & Watkins LLP Anthony A. Gostanian, Latham & Watkins LLP Joseph Gilligan, Hogan Lovells US LLP Bruce Gilchrist, Hogan Lovells US LLP Les Reese, Hogan Lovells US LLP Katherine Keeley, Hogan Lovells US LLP