TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo April 14, 2022 Sapna Sanagavarapu General Counsel W. P. Carey Inc. One Manhattan West One Manhattan West 395 9th Avenue, 58th Floor New York, NY 10001 Re: W. P. Carey Inc. Registration Statement on Form S-4 Filed April 4, 2022 File No. 333-264120 Dear Ms. Sanagavarapu: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Victor Rivera Melendez at 202-551-4182 and Jeffrey Gabor at 202-551- 2544 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Christopher P. Giordano