0001341004-10-001570.txt : 20110613 0001341004-10-001570.hdr.sgml : 20110613 20100915162016 ACCESSION NUMBER: 0001341004-10-001570 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100915 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SL GREEN REALTY CORP CENTRAL INDEX KEY: 0001040971 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 133956775 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 420 LEXINGTON AVENUE STREET 2: ATTN: STEVEN KAHN CITY: NEW YORK STATE: NY ZIP: 10170 BUSINESS PHONE: 2125942700 MAIL ADDRESS: STREET 1: 420 LEXINGTON AVENUE STREET 2: ATTN: STEVEN KAHN CITY: NEW YORK STATE: NY ZIP: 10170 FILER: COMPANY DATA: COMPANY CONFORMED NAME: RECKSON OPERATING PARTNERSHIP LP CENTRAL INDEX KEY: 0000930810 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 113233647 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 625 RECKSON PLAZA CITY: UNIONDALE STATE: NY ZIP: 11556 BUSINESS PHONE: 516 506-6000 MAIL ADDRESS: STREET 1: 625 RECKSON PLAZA CITY: UNIONDALE STATE: NY ZIP: 11556 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SL Green Operating Partnership, L.P. CENTRAL INDEX KEY: 0001492869 IRS NUMBER: 133960398 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 420 LEXINGTON AVENUE CITY: NEW YORK STATE: NY ZIP: 10170 BUSINESS PHONE: (212) 594-2700 MAIL ADDRESS: STREET 1: 420 LEXINGTON AVENUE CITY: NEW YORK STATE: NY ZIP: 10170 CORRESP 1 filename1.htm corresp.htm
 

SL GREEN REALTY CORP.
SL GREEN OPERATING PARTNERSHIP, L.P.
RECKSON OPERATING PARTNERSHIP, L.P.
c/o SL Green Realty Corp.
420 Lexington Avenue
New York, New York 10170


                            September 15, 2010

VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attn: Adam Turk
 
Re:  
SL Green Realty Corp., SL Green Operating Partnership, L.P. and Reckson Operating Partnership, L.P. Registration Statement on Form S-4 (File No. 333-167793)

Ladies and Gentlemen:
 
SL Green Realty Corp., SL Green Operating Partnership, L.P. and Reckson Operating Partnership, L.P. (the “Registrants”) hereby request, pursuant to Rule 461(a) under the Securities Act of 1933, as amended, that the effective date of the Registrant’s registration statement (the “Registration Statement”) on Form S-4 (File No. 333-167793) be accelerated by the Securities and Exchange Commission (the “Commission”) to 2:00 p.m., Eastern Time, on Friday, September 17, 2010, or as soon thereafter as practicable.
 
We request that we be notified of such effectiveness by a telephone call to David Goldschmidt of Skadden, Arps, Slate, Meagher & Flom LLP, counsel for the Registrants, at (212) 735-3574 and that such effectiveness also be confirmed in writing.
 
The Registrants hereby acknowledge:
 
 
·
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 Registrants from their full responsibility for the adequacy and accuracy of the disclosure in the filing; and
 
 
·
the Registrants may not assert staff comments and the declaration of effectiveness 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,
   
   
 
/s/ Andrew S. Levine
 
By:
Andrew S. Levine
 
Title:   
Executive Vice President, Chief Legal Officer, General Counsel and Secretary