SEC Comment Letter for DIGITAL REALTY TRUST, INC. (DLR, DLR-PJ, DLR-PK, DLR-PL) (CIK 0001297996) (DLR) — Jul 16, 2014
DIGITAL REALTY TRUST, INC. (DLR, DLR-PJ, DLR-PK, DLR-PL) (CIK 0001297996)
Date: July 16, 2014 · CIK: 0001297996 · Accession: 0000000000-14-035981
AI Filing Summary & Sentiment
Letter
July 16, 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 completed our review of your filings . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s 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 of the United States. We urge all persons who are responsible for the accuracy and adequacy of the di sclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Kristi Marrone
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July 16, 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 completed our review of your filings . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s 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 of the United States. We urge all persons who are responsible for the accuracy and adequacy of the di sclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Kristi Marrone Kristi Marrone Staff Accountant