SecProbe.io

Mail Stop 3233
September 16 , 2016

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.  and Digital Realty Trust, L.P.
Form 10 -K for the fis cal year ended December 31, 2015
Filed February 29, 2016
File No. 1 -32336  and 0-54023

Dear Mr. Stein :

We have reviewed your filing an d 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 respond to these comments  within ten busine ss days by providing the requested
information or advis e us as soon as possible when you will respond.  If you  do not believe our
comments apply to your facts and circumstances , please tell us why in your response.

After reviewing your response to these  comments, we may have  additional comments.

Form 10 -K for the year ended December 31, 2015

Note 3. Investments in Real Estate

Dispositions, page 128
1. We note that during 2014 you recorded impairment on five properties; three of which
qualified as held -for-sale at December 31, 2014.  Please clarify  whether any of the
properties sold during 2015 are among the five that were impaired during 2014.  If so, tell
us what factors changed between the time that the impairment was recognized and the
time of sale.
2. We note your disclosure on page 71 that the f ive impaired properties did not meet the
criteria to be classified as held -for-sale at December 31, 2014. Please advise.

A. William Stein
Digital Realty Trust, Inc. and Digital Realty Trust, L.P.
September 1 6, 2016
Page 2

 Form 10 -Q for the period ended June 30, 2016

Note 11. Equity and Accumulated Other Comprehensive Income, Net, page 37
3. Please tell us how you accounted for the forward equity sales related to the offering of
shares of your common stock that occurred in July 2015 and May 2016. Cite all relevant
accounting literature within your response.

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 Exchange Act of
1934 and all applicable Exchange Act rules require.   Since the compa ny 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 responding to our comments, please provide  a written statement from the co mpany
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 of the United States.

You may contact William Demarest, Accountant  at 202-551-3432  or me at 202-551-3856
if you have questions regarding comments on the financial statements and related matters.
Please contact Folake Ayoola, Senior Attorney at 202 -551-3673 or Charles Garrison, Special
Counsel  at 202-551-3466  with any other questions.

Sincerely,

 /s/ Shannon Sobotka

Shannon Sobotka
Staff Accountant
Office of Real Estate
& Commodities