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SEC Comment Letter for DIGITAL REALTY TRUST, INC. (DLR, DLR-PJ, DLR-PK, DLR-PL) (CIK 0001297996) (DLR) — Jul 20, 2011

DIGITAL REALTY TRUST, INC. (DLR, DLR-PJ, DLR-PK, DLR-PL) (CIK 0001297996)
Date: July 20, 2011 · CIK: 0001297996 · Accession: 0000000000-11-044086

AI Filing Summary & Sentiment

File numbers found in text: 000-54023, 001-32336

Date
July 20, 2011
Author
Daniel L. Gordon
Form
UPLOAD
Company
DIGITAL REALTY TRUST, INC. (DLR, DLR-PJ, DLR-PK, DLR-PL) (CIK 0001297996)

Letter

July 20, 2011 Via E-mail Mr. A. William Stein Chief Financial Officer Digital Realty Trust, Inc. Digital Realty Trust, L.P. 560 Mission Street, Suite 2900 San Francisco, CA 94105 Re: Digital Realty Trust, Inc. Digital Realty Trust, L.P. Form 10-K for the Fiscal Year Ended December 31, 2010 Filed February 25, 2011 Form 10-K/A for Fiscal Year Ended December 31, 2010 Filed March 25, 2011 Form 10-Q for the Quarter Ended March 31, 2011 Filed May 9, 2011 File No. 001-32336 and File No. 000-54023

Dear Mr. Stein:

We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely, /s/ Daniel L. Gordon
Daniel L. Gordon
Branch Chief

Show Raw Text
July 20, 2011
 Via E-mail

Mr. A. William Stein Chief Financial Officer Digital Realty Trust, Inc. Digital Realty Trust, L.P. 560 Mission Street, Suite 2900 San Francisco, CA    94105
Re: Digital Realty Trust, Inc.
            Digital Realty Trust, L.P.  Form 10-K for the Fiscal Year Ended December 31, 2010
Filed February 25, 2011 Form 10-K/A for Fiscal Year Ended December 31, 2010 Filed March 25, 2011 Form 10-Q for the Quarter Ended March 31, 2011
 Filed May 9, 2011
                        File No.  001-32336 and File No.  000-54023

Dear Mr. Stein:

We have completed our review of your f ilings.  We remind you that our comments or
changes to disclosure in res ponse to our comments do not for eclose the Commission from taking
any action with respect to the company or the filings and the company may not assert staff
comments as a defense in any proceeding ini tiated by the Commission or any person under the
federal securities laws of the United States.  We urge all pers ons who are responsible for the
accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the
information the Securities Exchange Act of 1934 and all applicable rules require.

                                                                                    Sincerely,                                                                                                       /s/ Daniel L. Gordon
Daniel L. Gordon
                                                                                    Branch Chief