SEC Comment Letter for DIGITAL REALTY TRUST, INC. (DLR, DLR-PJ, DLR-PK, DLR-PL) (CIK 0001297996) (DLR) — Jun 30, 2014
DIGITAL REALTY TRUST, INC. (DLR, DLR-PJ, DLR-PK, DLR-PL) (CIK 0001297996)
Date: June 30, 2014 · CIK: 0001297996 · Accession: 0000000000-14-033005
AI Filing Summary & Sentiment
Letter
June 30 , 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 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
Re: Digital Realty Trust, Inc. Amendment 1 to Form 10-K for fiscal year ended December 31, 2013 Filed March 4, 2014 File No. 1 -32336
Dear Mr. Stein :
We have reviewed your response dated June 6, 2014 an d have the following additional comment . In our comment, we may ask you to provide us with information so we may better understand your disclosure.
Please respond to this letter within ten business days by amending your filing, by providing the requested information, or by advising us when you will provide the requested response. If you do not believe our comment appl ies to your fa cts and circumstances or do not believe an amendment is appropriate, please tell us why in your response.
After reviewing any amendment to your filing and the information you provide in response to this comment , we may have additional comments.
Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations
Results of Operations, page 65
1. Please include a discussion of the gain on contribution of investment properties to unconsolidated joint venture in your MD&A in future filings, as this gain had a significant impact on net income.
A. William Stein Digital Realty Trust, Inc. and Digital Realty Trust, L.P. June 30, 2014 Page 2
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
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June 30 , 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 fiscal 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 response dated June 6, 2014 an d have the following additional comment . In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter within ten business days by amending your filing, by providing the requested information, or by advising us when you will provide the requested response. If you do not believe our comment appl ies to your fa cts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your filing and the information you provide in response to this comment , we may have additional comments. Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations Results of Operations, page 65 1. Please include a discussion of the gain on contribution of investment properties to unconsolidated joint venture in your MD&A in future filings, as this gain had a significant impact on net income. A. William Stein Digital Realty Trust, Inc. and Digital Realty Trust, L.P. June 30, 2014 Page 2 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 Kristi Marrone Staff Accountant