corresp
(Latham Watkins Logo) 

         
    555 Eleventh Street, N.W., Suite 1000
    Washington, D.C. 20004-1304
    Tel: +1.202.637.2200 Fax: +1.202.637.2201
    www.lw.com
 
       
    FIRM / AFFILIATE OFFICES
 
  Abu Dhabi   Moscow
 
  Barcelona   Munich
 
  Beijing   New Jersey
 
  Brussels   New York
 
  Chicago   Orange County
 
  Doha   Paris
 
  Dubai   Riyadh
 
  Frankfurt   Rome
 
  Hamburg   San Diego
 
  Hong Kong   San Francisco
 
  Houston   Shanghai
 
  London   Silicon Valley
 
  Los Angeles   Singapore
 
  Madrid   Tokyo
 
  Milan   Washington, D.C.
 
       
    File No. 017637-1043
September 1, 2010
VIA EDGAR CORRESPONDENCE
Duc Dang
Attorney—Advisor
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
     Re:   CoreSite Realty Corporation
Amendment No. 3 to Registration Statement on Form S-11
Filed August 10, 2010
SEC File No. 333-166810
Dear Mr. Dang:
     We are in receipt of the Staff’s letter dated August 27, 2010 with respect to the above-referenced Amendment No. 3 to the Registration Statement on Form S-11 (as it may be amended or supplemented, “Amendment No. 3”). We are responding to the Staff’s comments on behalf of CoreSite Realty Corporation (the “Company”) as set forth below. Simultaneously with the filing of this letter, the Company is submitting (by EDGAR) the fourth amendment to the Registration Statement on Form S-11/A (“Amendment No. 4”), which reflects changes made to respond to the Staff’s comments. Courtesy copies of this letter and Amendment No. 4 (specifically marked to show the changes thereto) are being submitted to the Staff supplementally.
     The Company’s responses set forth in this letter are numbered to correspond to the numbered comments in the Staff’s letter. All terms used but not defined herein have the meanings assigned to such terms in Amendment No. 4. For ease of reference, we have set forth the Staff’s comments and the Company’s response for each item below. Page numbers referenced in the Company’s responses refer to page numbers in the marked copy of Amendment No. 4 furnished supplementally to the Staff.

 


 

September 1, 2010
Page 2
Management, page 105
     1. Refer to the last several sentences of the biographical disclosure for each director or director nominee. Please revise to clarify if such qualification and experience “led to the conclusion” that such person should serve on your board.
     Response:
     The Company notes the Staff’s comment and has revised the Registration Statement to include the requested disclosure. Please see pages 107, 109 and 110 of Amendment No. 4.
CoreSite Predecessor
Consolidated and Combined Financial Statements, page F-19
     2. In your statement of operations, member’s equity and cash flows, please consider including a line to clearly separate the information provided on a consolidated versus a combined basis.
     Response:
     The Company notes the Staff’s comment and has revised the Registration Statement to include the requested disclosure. Please see pages F-19 to F-21 of Amendment No. 4.
***

 


 

September 1, 2010
Page 3
     Please direct any questions or comments regarding the foregoing to the undersigned at (202) 637-1028. Thank you in advance for your cooperation in connection with this matter.
         
  Very truly yours,




/s/ Patrick H. Shannon
Patrick H. Shannon
of LATHAM & WATKINS LLP
 
 
     
     
     
 
Enclosures
cc:   Yolanda Crittendon, Securities and Exchange Commission
Cicely LaMothe, Securities and Exchange Commission
Stacie Gorman, Securities and Exchange Commission
Thomas M. Ray, CoreSite Realty Corporation
Edward J. Schneidman, Esq., Mayer Brown LLP
John P. Berkery, Esq., Mayer Brown LLP
Jeffrey J. Knight, KPMG LLP
Raymond Y. Lin, Esq., Latham & Watkins LLP
Brandon J. Bortner, Esq., Latham & Watkins LLP