SEC Comment Letter for DIGITAL REALTY TRUST, INC. (DLR, DLR-PJ, DLR-PK, DLR-PL) (CIK 0001297996) (DLR) — May 29, 2015
DIGITAL REALTY TRUST, INC. (DLR, DLR-PJ, DLR-PK, DLR-PL) (CIK 0001297996)
Date: May 29, 2015 · CIK: 0001297996 · Accession: 0000000000-15-028769
AI Filing Summary & Sentiment
Letter
May 29, 2015 Via E -mail A. William Stein Chief Executive 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. Form 10-K for the fiscal year ended December 31, 2014 Filed March 2, 2015 File No. 0 -54023
Re: Digital Realty Trust, Inc. Form 10-K for the fiscal year ended December 31, 2014 Filed March 2, 2015 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/ Daniel L. Gordon
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May 29, 2015 Via E -mail A. William Stein Chief Executive 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. Form 10-K for the fiscal year ended December 31, 2014 Filed March 2, 2015 File No. 1 -32336 Digital Realty Trust, L.P. Form 10-K for the fiscal year ended December 31, 2014 Filed March 2, 2015 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/ Daniel L. Gordon Daniel L. Gordon Senior Assistant Chief Accountant