REALTY INCOME CORPORATION
11995 El Camino Real
San Diego, California, 92130
October 20, 2021
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Real Estate & Construction
100 F Street, N.E.
Washington, D.C. 20549
Attn: Joseph Ambrogi
Re: Realty Income Corporation Registration Statement on Form S-4
File No. 333-260165
Ladies and Gentlemen:
Pursuant to Rule 461 of Regulation C of the General Rules and Regulations promulgated under the Securities Act of 1933, as amended, Realty Income Corporation hereby respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that it will become effective at 5:00 P.M., Eastern Time, on October 22, 2021, or as soon as practicable thereafter.
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Securities and Exchange Commission
October 20, 2021
Page 2
Please direct any questions regarding this correspondence to our counsel, Andrew Baker of Latham & Watkins LLP, at andrew.baker@lw.com or + 1 (212) 906-1611.
| Very truly yours, | |
| Realty Income Corporation | |
| /s/ Michelle Bushore | |
| Name: Michelle Bushore | |
| Title: Executive Vice President, Chief Legal Officer, General Counsel and Secretary |
| cc: | William K. Cernius, Latham & Watkins LLP |
| Darren Guttenberg, Latham & Watkins LLP |
