SecProbe.io

May 22, 2014

Via E -mail
A. William Stein
Interim  Chief  Executive  Officer  and Chief  Financial  Officer
Digital Realty Trust, Inc. and Digital Realty Trust, L.P.
Four Embarcadero Center,  Suite 3200
San Francisco, CA  94111

Re: Digital Realty Trust, Inc.
 Amendment 1 to Form 10-K for fis cal year ended December 31, 2013
Filed March 4, 2014
File No. 1 -32336

Digital Realty Trust, L.P.
 Amendment 1 to Form 10-K for fiscal year ended December  31, 2013
Filed March 4, 2014
File No. 0 -54023

Dear Mr. Stein :

We have reviewed your filing s and have the following comments.  In some of our
comments, we may ask you to provide us with information so we may better understand your
disclosure.

Please res pond to this letter within ten business days by  providing the requested
information  or by advising us when you will provide the requested response.   If you do not
believe our comments apply to your facts and circumstances, please tell us why in your respon se.

After reviewing the information you provide in response to these  comments, we may
have  additional comments.   Please apply the comments noted below to the financial statements
of both the company and your operating partnership.

A. William Stein
Digital Realty Trust, Inc.
Digital Realty Trust, L.P.
May 22, 2014
Page 2

 Amendment 1 to Form 10 -K for fis cal year ended December 31, 2013

Item 7. Management’s Discussion and Analysis of Financial Condition and Results of
Operations

Results of Operations, page 65

Operating Expenses and Interest Expense, page 69
 We note your definition of same store properties.  Please tell us why you believe it is 1.
appropriate to include within your same store metrics development properties placed into
service within the past two years as opposed to classifying such properties as additions to
your portfolio.  Further, please also compare this metric to stabilized properties as
defined in your Form 10 -Q for the period ended March 31, 2014, highlighting the
differences between stabilized properties and those provided on a same store basis, and
the benefit of providing both metrics.

Item 8. Financial Statements and Supplementary Data

Notes to Consolidated Financial Statements

2. Summary of Significant Accounting Policies

(g) Capitalization of Costs, page  123
 We note that you cease cost capitalization if activities necessary for property 2.
development have been suspended.  Please tell us how you account for such accumulated
costs when you cease cost capitalization and the accounting literature relied upon, and
provide us with your prop osed disclosure for future filings.
 We note that retrospective to January 1, 2013, you refined your capitalization practices 3.
related to certain operating expenditures as well as conforming your construction period
completion date.  Given such changes to yo ur accounting policies, please tell us how you
determined that you were not required to provide a letter from your independent
accountants pursuant to Item 601(b)(18) of Regulation S -K.

Note 4. Investment in Unconsolidated Joint Ventures, page 132
 We note  that you recognized a gain of $115.6 million in connection with the contribution 4.
of nine data centers to the newly formed PREI joint venture.  Please explain to us in
detail your basis for recording this gain, including the accounting literature upon whic h
you relied.  Please address the applicability of ASC 970 -323-30 in your response.

A. William Stein
Digital Realty Trust, Inc.
Digital Realty Trust, L.P.
May 22, 2014
Page 3

 We urge all persons who are responsible for the accuracy and adequacy of the disclosure
in the filing to be certain that the filing includes the information the Securitie s Exchange Act of
1934 and all applicable Exchange Act rules require.   Since the company and its management are
in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy
and adequacy of the disclosures they have m ade.

 In responding to our comments, please provide  a written statement from the company
acknowledging that:

 the company is responsible for the adequacy and accuracy of the disclosure in the filing;

 staff comments or changes to disclosure in response to staff comments do not foreclose
the Commission from taking any action with respect to the filing; and

 the company may not assert staff comments as a defense in any proceeding initiated by
the Commission or any person under the federal securities laws o f the United States.

You may contact Mark Rakip, Staff Accountant at  202.551.3573  or me at 202.551.3429
if you have questions regarding comments on the financial statements and related matters.

Sincerely,

 /s/ Kristi Marrone

Krist i Marrone
Staff Accountant