September 30, 2014
VIA EDGAR
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E., Mail Stop 3720
Washington, D.C. 20549
| Attention: |
Larry Spirgel, Assistant Director | |
| Robert S. Littlepage, Accountant Branch Chief | ||
| Robert Shapiro, Staff Accountant |
Re: Equinix, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2013
File No. 000-31293
Filed February 28, 2014
Gentlemen:
On behalf of Equinix, Inc. (“Equinix” or the “Company”), we have been working to expand our response to the second comment forth in your letter dated August 7, 2014. Given the number of competing financial reporting deliverables related to our upcoming quarter ending September 30, 2014, I would like to ask that you consider granting us an extension to the response deadline by five business days. This would take our filing date to October 8, 2014. Please advise if you and your colleagues would be amenable to this request.
If you have any questions or comments concerning the foregoing, please contact me at (650) 598-6256.
| Very truly yours, |
| /s/ Keith Taylor |
| Keith Taylor |
| Chief Financial Officer |
| cc: | Stephen M. Smith |
| Brandi Galvin Morandi |