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| September 23, 2010 | Madrid | Tokyo | ||
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| File No. 017637-1043 | ||||
VIA EDGAR CORRESPONDENCE
Duc Dang
Attorney—Advisor
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attorney—Advisor
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | CoreSite Realty Corporation Amendment No. 5 to Registration Statement on Form S-11 Filed September 13, 2010 SEC File No. 333-166810 |
Dear Mr. Dang:
Pursuant to our telephonic conversation on September 22, 2010, with respect to the above-referenced Amendment No. 5 to the Registration Statement on Form S-11 (as it may be amended or supplemented, “Amendment No. 5”), we are hereby confirming our agreement to your requests on behalf of CoreSite Realty Corporation (the “Company”).
As discussed during our telephonic conversation on September 22, 2010, in connection with the Company’s filing of its final prospects pursuant to Rule 424(b), the Company will:
| • | identify the initial lenders under its new revolving credit facility; and | ||
| • | affirmatively state that, commencing with its short taxable year ending December 31, 2010, the Company has been organized in conformity with the requirements for qualification and taxation as a REIT under the Code and that its proposed method of operation will enable it to continue to meet the requirements for qualification and taxation as a REIT under the Code. |
Thank you in advance for your cooperation in connection with this matter.
| Very truly yours, | ||||
| /s/ Patrick H. Shannon | ||||
| Patrick H. Shannon | ||||
| of LATHAM & WATKINS LLP | ||||
| cc: | Yolanda Crittendon, Securities and Exchange Commission Cicely LaMothe, Securities and Exchange Commission Stacie Gorman, Securities and Exchange Commission Thomas M. Ray, CoreSite Realty Corporation Edward J. Schneidman, Esq., Mayer Brown LLP John P. Berkery, Esq., Mayer Brown LLP Jeffrey J. Knight, KPMG LLP Raymond Y. Lin, Esq., Latham & Watkins LLP Brandon J. Bortner, Esq., Latham & Watkins LLP |