September 19, 2022
Via EDGAR
Jennifer Gowetski
Amanda Ravitz
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| RE: | Iron Mountain Incorporated |
Definitive Proxy Statement on Schedule 14A
Filed March 31, 2022
File No. 001-13045
Dear Mses. Gowetski and Ravitz,
The purpose of this letter is to respond to your letter of August 31, 2022 (the “Letter”).
I am writing to confirm that, to the extent applicable, Iron Mountain Incorporated (the “Company”) will enhance its future proxy disclosure in accordance with the topics discussed in the Letter as well as with respect to any material developments to the Company’s risk oversight structure, in each case, in accordance with Item 407(h) of Regulation S-K.
| Sincerely, | ||
| IRON MOUNTAIN INCORPORATED | ||
| By: |  | |
| William L. Meaney | ||
| President and Chief Executive Officer | ||