United States securities and exchange commission logo

                             May 1, 2023

       Matthew DiLiberto
       Chief Financial Officer
       One Vanderbilt Avenue
       New York, NY 10017

                                                        Re: SL GREEN REALTY
                                                            Form 10-K for the
year ended December 31, 2022
                                                            Filed February 17,
                                                            File No. 001-13199
                                                            SL Green Operating
Partnership, L.P.
                                                            Form 10-K for the
year ended December 31, 2022
                                                            Filed February 17,

       Dear Matthew DiLiberto:

               We have limited our review of your filing to the financial
statements and related
       disclosures 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 our 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 our comment, we may have additional comments.

       Form 10-K for the year ended December 31, 2022

       2022 Acquisitions, page 90

   1.                                                   We note your disclosure
of the acquisition of 245 Park Avenue with a gross asset
                                                        valuation of
approximately $2 billion. It does not appear that financial statements and
                                                        related pro forma
financial information have ever been filed for this acquisition. Please
                                                        clarify how you
considered Rule 3-14 and Article 11 of Regulation S-X in determining
                                                        that such financial
statements and associated pro forma financial information are not
                                                        required. Your response
should include your detailed calculations of significance.
                                                         Specifically, within
your significance calculation, please highlight how the assumed debt
 Matthew DiLiberto
May 1, 2023
Page 2
         secured by the acquired property factored into your calculation
pursuant to the guidance in
         paragraph (b)(2)(ii) of Rule 3-14 of Regulation S-X.
       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 Howard Efron at (202) 551-3439 or Wilson Lee at (202)
551-3468 with
any questions.

FirstName LastNameMatthew DiLiberto                           Sincerely,
                                                              Division of
Corporation Finance
May 1, 2023 Page 2                                            Office of Real
Estate & Construction
FirstName LastName