SEC Comment Letter for DIGITAL REALTY TRUST, INC. (DLR, DLR-PJ, DLR-PK, DLR-PL) (CIK 0001297996) (DLR) — Jan 12, 2016
DIGITAL REALTY TRUST, INC. (DLR, DLR-PJ, DLR-PK, DLR-PL) (CIK 0001297996)
Date: Jan. 12, 2016 · CIK: 0001297996 · Accession: 0000000000-16-061140
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File numbers found in text: 333-208808
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January 12, 2016 Via E -mail Andrew P. Power Chief Financial Officer Digital Realty Trust, Inc. Four Embarcadero Center Suite 3200 San Francisco, California 94111 Re: Digital Realty Trust, L.P. Registration Statement on Form S-4 Filed December 30, 2015 File No. 333-208808 Dear Mr. Power : This is to advise you that we have not reviewed and will not review your registration statement . 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 Securities Act of 193 3 and all applicable Securities 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 made. In the event you request acceleration of the effective date of the pending regist ration statement , please provide a written statement from the company acknowledging that: should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure i n the filing; and Andrew P. Power Chief Financial Officer Digital Realty Trust, Inc. January 12, 2016 Page 2 the company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Please refer to Rules 460 a nd 461 regarding requests for acceleration . We will consider a written request for acceleration of the effective date of the registration statement as confirmation of the fact that those requesting acceleration are aware of their respective responsibiliti es under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed public offering of the registered securities . Please contact me at (202)551 -3585 with any questions. Sincerely, /s/ Stacie D. Gorman Stacie D. Gorman Senior Counsel cc: Lewis W. Kneib , Esq. ( via e -mail)