SEC Comment Letter for DIGITAL REALTY TRUST, INC. (DLR, DLR-PJ, DLR-PK, DLR-PL) (CIK 0001297996) (DLR) — May 1, 2012
DIGITAL REALTY TRUST, INC. (DLR, DLR-PJ, DLR-PK, DLR-PL) (CIK 0001297996)
Date: May 1, 2012 · CIK: 0001297996 · Accession: 0000000000-12-022318
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File numbers found in text: 000-54023
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May 1, 2012 Via E-mail Mr. A. William Stein Chief Financial Officer & Chief Investment Officer Digital Realty Trust, Inc. 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 ye ar ended Decem ber 31, 2011 Filed February 28, 2012 File Nos. 001- 32336 and 000-54023 Dear Mr. Stein: We have completed our review of your f iling. 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 th e filing 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 ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Daniel L. Gordon Daniel L. Gordon Branch Chief