# EDGAR Filing Document

**Accession Number:** 0001289490
**File Stem:** 0000000000-23-003031
**Filing Date:** 2023-3
**Character Count:** 5348
**Document Hash:** c3727deccd9283fb32b20afbcdaae4b0
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-003031.hdr.sgml**: 20230505

**ACCESSION NUMBER**: 0000000000-23-003031

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230327

**FILED FOR**: 

**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:** UPLOAD

**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
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001628280-23-005628

## Text-Extract

```

United States securities and exchange commission logo

                         March 27, 2023

       P. Scott Stubbs
       Executive Vice President and Chief Financial Officer
       Extra Space Storage Inc.
       2795 East Cottonwood Parkway, Suite 300
       Salt Lake City, Utah 84121

                                                        Re: Extra Space Storage
Inc.
                                                            Form 10-K for the
fiscal year ending December 31, 2022
                                                            Filed February 28,
2023
                                                            File No. 001-32269

       Dear P. Scott Stubbs:

             We have reviewed your filing and have the following comment. In
our comment, we
       may ask you to provide us with information so we may better understand
your disclosure.

              Please respond to the comment within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comment applies to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to the comment, we may have additional comments.
 P. Scott Stubbs
FirstName
Extra SpaceLastNameP.
             Storage Inc.Scott Stubbs
Comapany
March       NameExtra Space Storage Inc.
       27, 2023
March2 27, 2023 Page 2
Page
FirstName LastName
Form 10-K for the fiscal year ending December 31, 2022

Notes to Consolidated Financial Statements
7. Investments in Debt Securities and Notes Receivable, page 52

1.       We note your growth in your investments in debt securities and notes
receivable in recent
         years. Please tell us how your related disclosures comply with ASC
326-20-50, or tell us
         why such disclosures are not applicable.
       In closing, we remind you that the company and its management are
responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
absence of action by the staff.

      You may contact Babette Cooper at 202-551-3396 or Jennifer Monick at
202-551-
3295 with any questions.

                                                             Sincerely,

                                                             Division of
Corporation Finance
                                                             Office of Real
Estate & Construction

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

March 27, 2023

P. Scott Stubbs  
Executive Vice President and Chief Financial Officer  
Extra Space Storage Inc.  
2795 East Cottonwood Parkway, Suite 300  
Salt Lake City, Utah 84121

**Re: Extra Space Storage Inc.**

**Form 10-K for the fiscal year ending December 31, 2022**

**Filed February 28, 2023**

**File No. 001-32269**

Dear P. Scott Stubbs:

We have reviewed your filing and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to the comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response.

After reviewing your response to the comment, we may have additional comments.

P. Scott Stubbs
Extra Space Storage Inc.
March 27, 2023
Page 2

Form 10-K for the fiscal year ending December 31, 2022

Notes to Consolidated Financial Statements

7. Investments in Debt Securities and Notes Receivable, page 52

1. We note your growth in your investments in debt securities and notes receivable in recent years. Please tell us how your related disclosures comply with ASC 326-20-50, or tell us why such disclosures are not applicable.

In closing, we remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

You may contact Babette Cooper at 202-551-3396 or Jennifer Monick at 202-551-3295 with any questions.

Sincerely,

Division of Corporation Finance
Office of Real Estate & Construction