QTS REALTY TRUST, INC. : Other Events, Financial Statements and Exhibits (form 8-K)

Item 8.01 Other Events.

QTS Realty Trust, Inc. (the "Company") is filing as Exhibit 99.1 (which is incorporated by reference herein) a description of the material U.S. federal income tax considerations relating to the Company's qualification and taxation as a real estate investment trust, or REIT, and the ownership and disposition of the Company's common stock, preferred stock, depositary shares, warrants and rights. The description contained in Exhibit 99.1 to this Form 8-K replaces and supersedes prior descriptions of the U.S. federal income tax treatment of the Company and its securityholders to the extent that they are inconsistent with the description contained in this Form 8-K.

Item 9.01 Financial Statements and Exhibits.

(d) Exhibits




Exhibit
No.                                      Description

99.1         Material U.S. Federal Income Tax Considerations
104        Cover Page Interactive Data File (the cover page XBRL tags are embedded
           in the Inline XBRL document)

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