SEC Comment Letter 0000000000-23-009762 to BLACKSTONE MORTGAGE TRUST, INC. (BXMT) (CIK 0001061630) (BXMT)
BLACKSTONE MORTGAGE TRUST, INC. (BXMT) (CIK 0001061630)
Date: Sept. 5, 2023 · CIK: 0001061630 · Accession: 0000000000-23-009762
AI Filing Summary & Sentiment
File numbers found in text: 001-14788
Letter
United States securities and exchange commission logo September 5, 2023 Anthony Marone Chief Fiancial Officer Blackstone Mortgage Trust, Inc. 345 Park Avenue, 24th Floor New York, NY 10154 Re:Blackstone Mortgage Trust, Inc. Form 10-K for the year ended December 31, 2022 Filed February 8, 2023 File No. 001-14788 Dear Anthony Marone: 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 this 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 this comment, we may have additional comments. Form 10-K for the year ended December 31, 2022 Debt-to-Equity Ratio and Total Leverage Ratio, page 78 1.Please include all disclosures required by Item 10(e) of Regulation S-K to the extent that Adjusted debt-to-equity and Adjusted total leverage ratios are presented in future filings. In addition, supplementally provide us with the calculations used to arrive at these ratios based upon the definitions provided. 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 Paul Cline at 202-551-3851 or Kristi Marrone at 202-551-3429 with any questions.
FirstName LastNameAnthony Marone Comapany NameBlackstone Mortgage Trust, Inc. September 5, 2023 Page 2 FirstName LastName Anthony Marone Blackstone Mortgage Trust, Inc. September 5, 2023 Page 2 Sincerely, Division of Corporation Finance Office of Real Estate & Construction
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United States securities and exchange commission logo
September 5, 2023
Anthony Marone
Chief Fiancial Officer
Blackstone Mortgage Trust, Inc.
345 Park Avenue, 24th Floor
New York, NY 10154
Re:Blackstone Mortgage Trust, Inc.
Form 10-K for the year ended December 31, 2022
Filed February 8, 2023
File No. 001-14788
Dear Anthony Marone:
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 this 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 this comment, we may have additional comments.
Form 10-K for the year ended December 31, 2022
Debt-to-Equity Ratio and Total Leverage Ratio, page 78
1.Please include all disclosures required by Item 10(e) of Regulation S-K to the extent that
Adjusted debt-to-equity and Adjusted total leverage ratios are presented in future filings.
In addition, supplementally provide us with the calculations used to arrive at these ratios
based upon the definitions provided.
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 Paul Cline at 202-551-3851 or Kristi Marrone at 202-551-3429 with
any questions.
FirstName LastNameAnthony Marone
Comapany NameBlackstone Mortgage Trust, Inc.
September 5, 2023 Page 2
FirstName LastName
Anthony Marone
Blackstone Mortgage Trust, Inc.
September 5, 2023
Page 2
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction