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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

AI Filing Summary & Sentiment

File numbers found in text: 333-272152

Date
May 23, 2023
Author
By
Form
CORRESP
Company
Extra Space Storage Inc. (EXR) (CIK 0001289490)

Letter

Table of Contents

Extra Space Storage Inc.

2795 East Cottonwood Parkway, Suite 300

Salt Lake City, UT 84121

June 2,

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.

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.

Show Raw Text
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