Realty Income Corporation
11995 El Camino Real
San Diego, California 92130
June 25, 2021
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
Attention: | Janice Adeloye, Staff Attorney |
Brigitte Lippmann, Staff Attorney | |
Re: | Realty Income Corporation |
Registration Statement on Form S-4 | |
File No. 333-256772 |
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, we hereby respectfully request acceleration of the effective date of the Registration Statement on Form S-4 (File No. 333-235380) (as amended, the “Registration Statement”) of Realty Income Corporation, so that such Registration Statement will be declared effective as of 4:00 p.m. (Eastern time) on June 29, 2021, or as soon thereafter as practicable.
Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Darren Guttenberg at (714) 755-8050 or, in his absence, Christopher Martinez at (714) 755-8203.
Thank you for your assistance in this matter.
Very truly yours, | |||
REALTY INCOME CORPORATION | |||
By: | /s/ Michelle Bushore | ||
Name: | Michelle Bushore | ||
Title: | Executive Vice President, Chief Legal Officer, General Counsel and Secretary |
cc: | Sumit Roy, Realty Income Corporation |
Glenn Rufrano, VEREIT, Inc. | |
Lauren Goldberg, VEREIT, Inc. | |
William Cernius, Latham & Watkins LLP | |
Charles Ruck, Latham & Watkins LLP | |
Darren Guttenberg, Latham & Watkins LLP | |
Adam Emmerich, Wachtell, Lipton, Rosen & Katz | |
Karessa Cain, Wachtell, Lipton, Rosen & Katz |