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Realty Income Corporation

11995 El Camino Real

San Diego, California 92130

June 25, 2021

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-6010

Attention:	Janice Adeloye, Staff Attorney
	Brigitte Lippmann, Staff Attorney
Re:	Realty Income Corporation
	Registration Statement on Form S-4
	File No. 333-256772

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, we hereby respectfully request acceleration of the effective date of the Registration Statement on Form S-4 (File No. 333-235380) (as amended, the “Registration Statement”) of Realty Income Corporation, so that such Registration Statement will be declared effective as of 4:00 p.m. (Eastern time) on June 29, 2021, or as soon thereafter as practicable.

Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Darren Guttenberg at (714) 755-8050 or, in his absence, Christopher Martinez at (714) 755-8203.

Thank you for your assistance in this matter.

	Very truly yours,
	REALTY INCOME CORPORATION
	By:	/s/ Michelle Bushore
		Name:	Michelle Bushore
		Title:	Executive Vice President, Chief Legal Officer, General Counsel and Secretary

cc:	Sumit Roy, Realty Income Corporation
	Glenn Rufrano, VEREIT, Inc.
	Lauren Goldberg, VEREIT, Inc.
	William Cernius, Latham & Watkins LLP
	Charles Ruck, Latham & Watkins LLP
	Darren Guttenberg, Latham & Watkins LLP
	Adam Emmerich, Wachtell, Lipton, Rosen & Katz
	Karessa Cain, Wachtell, Lipton, Rosen & Katz