CORESITE REALTY CORPORATION
1001 17th Street, Suite 500
Denver, Colorado 80202
October 21, 2014
VIA EDGAR CORRESPONDENCE
The Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attn: Erin E. Martin, Senior Counsel
Re: CoreSite Realty Corporation
Registration Statement on Form S-3
File No. 333-198951
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, the undersigned, CoreSite Realty Corporation (the “Company”), hereby requests acceleration of the effective date of the Registration Statement referred to above, as amended, so that it may become effective at 5:00 pm, Eastern Daylight Time, on Thursday, October 23, 2014 or as soon thereafter as practicable.
In connection with the Company’s request for acceleration of the effective date of the Registration Statement referred to above, the Company, its officers and directors acknowledge the following:
· 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 in the filing; and
· the Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
| Very truly yours, | ||
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| CoreSite Realty Corporation | ||
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| By: | /s/ Derek McCandless | |
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| Name: | Derek McCandless |
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| Title: | Senior Vice President and General Counsel |
cc: Coy Garrison, Staff Attorney
Securities and Exchange Commission
Thomas M. Ray, President and Chief Executive Officer of
CoreSite Realty Corporation
Jeffrey S. Finnin, Treasurer and Chief Financial Office of
CoreSite Realty Corporation
Patrick H. Shannon of Latham & Watkins LLP
Brandon J. Bortner of Latham & Watkins LLP
