SEC Comment Letter for DIGITAL REALTY TRUST, INC. (DLR, DLR-PJ, DLR-PK, DLR-PL) (CIK 0001297996) (DLR) — Jul 25, 2017
DIGITAL REALTY TRUST, INC. (DLR, DLR-PJ, DLR-PK, DLR-PL) (CIK 0001297996)
Date: July 25, 2017 · CIK: 0001297996 · Accession: 0000000000-17-026032
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File numbers found in text: 333-219208
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July 25, 2017 Via E -mail Andrew P. Power Chief Financial Officer Digital Realty Trust, Inc. Four Embarcadero Center, Suite 3200 San Francisco, CA 94111 Re: Digital Realty Trust, Inc. Registration Statement on Form S-4 Filed July 10, 2017 File No. 333-219208 Dear Mr. Power : This is to advise you that we have not reviewed and will not review your registration statement . Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Sandra B. Hunter, Staff Attorney, at 202 -551-3758 with any questions. Sincerely, /s/ Tom Kluck Tom Kluck Legal Branch Chief Office of Real Estate and Commodities cc: Julian Kleindorfer Latham & Watkins LLP Via E -mail