0001193125-23-166881.txt : 20230718 0001193125-23-166881.hdr.sgml : 20230718 20230614162226 ACCESSION NUMBER: 0001193125-23-166881 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20230614 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Extra Space Storage Inc. CENTRAL INDEX KEY: 0001289490 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 201076777 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2795 COTTONWOOD PARKWAY, SUITE 400 CITY: SALT LAKE CITY STATE: UT ZIP: 84121 BUSINESS PHONE: 801-562-5556 MAIL ADDRESS: STREET 1: 2795 COTTONWOOD PARKWAY, SUITE 400 CITY: SALT LAKE CITY STATE: UT ZIP: 84121 CORRESP 1 filename1.htm CORRESP

EXTRA SPACE STORAGE INC.

2795 East Cottonwood Parkway, Suite 300

Salt Lake City, UT 84121

June 14, 2023

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate and Construction

100 F Street, N.E.

Washington, D.C. 20549

Attn: Kibum Park

 

  Re:

Extra Space Storage Inc.

      

Registration Statement on Form S-4

      

Filed June 5, 2023

      

File No. 333-272407

To the addressee set forth above:

Pursuant to Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, the undersigned, on behalf of Extra Space Storage Inc. (the “Company”), respectfully requests that the effective date of the Registration Statement on Form S-4 (File No. 333-272407) filed by the Company with the U.S. Securities and Exchange Commission on June 5, 2023 (the “Registration Statement”), be accelerated so that the Registration Statement will become effective at 4:00 p.m. Eastern Time on June 16, 2023, or as soon as practicable thereafter.

Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Gregory P. Rodgers at (212) 906-2918 or, in his absence, Anthony A. Gostanian at (858) 523-3969.

If you have any questions or require additional information, please contact Mr. Rodgers or Mr. Gostanian by a telephone call. Thank you for your assistance and cooperation in this matter.

[Remainder of Page Intentionally Left Blank]

Very truly yours,
EXTRA SPACE STORAGE INC.

/s/ Joseph D. Margolis

Name: Joseph D. Margolis
Title: Chief Executive Officer

[Signature Page to Acceleration Request]

cc:

Gwyn McNeal, Extra Space Storage Inc.

Joseph V. Saffire, Life Storage, Inc.

Alexander E. Gress, Life Storage, Inc.

Craig M. Garner, Latham & Watkins LLP

Greg Rodgers, Latham & Watkins LLP

Anthony A. Gostanian, Latham & Watkins LLP

Stuart A. Barr, Fried, Frank, Harris, Shriver & Jacobson LLP

Meredith L. Mackey, Frank, Harris, Shriver & Jacobson LLP

[Signature Page to Acceleration Request]