SEC Comment Letter 0000000000-24-012216 to DAKOTA REAL ESTATE INVESTMENT TRUST (CIK 0001074922)
DAKOTA REAL ESTATE INVESTMENT TRUST (CIK 0001074922)
Date: Nov. 4, 2024 · CIK: 0001074922 · Accession: 0000000000-24-012216
AI Filing Summary & Sentiment
File numbers found in text: 024-12473
Letter
November 4, 2024 Matthew Pedersen President Dakota Real Estate Investment Trust 3003 32nd Avenue South, Suite 250 Fargo, ND 58103 Re:Dakota Real Estate Investment Trust Amendment No. 1 to Offering Statement on Form 1-A Filed October 25, 2024 File No. 024-12473 Dear Matthew Pedersen: We have reviewed your amended offering statement and have the following comment. Please respond to this letter by amending your offering statement and providing the requested information. If you do not believe a comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your offering statement and the information you provide in response to this letter, we may have additional comments. Amendment No. 1 to Form 1-A filed October 25, 2024 General 1.Please update the financial statements included in the filing in compliance with Part F/S, (c)(1) and (b)(3)(B) of Part II in Form 1-A, to include the financial statements for the relevant interim period in 2024. Update any associated financial information in relevant sections of the filing as necessary.
November 4, 2024 Page 2 Please contact Ronald (Ron) E. Alper at 202-551-3329 or David Link at 202-551- 3356 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc:Randy Sparling
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November 4, 2024
Matthew Pedersen
President
Dakota Real Estate Investment Trust
3003 32nd Avenue South, Suite 250
Fargo, ND 58103
Re:Dakota Real Estate Investment Trust
Amendment No. 1 to Offering Statement on Form 1-A
Filed October 25, 2024
File No. 024-12473
Dear Matthew Pedersen:
We have reviewed your amended offering statement and have the following comment.
Please respond to this letter by amending your offering statement and providing the
requested information. If you do not believe a comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
After reviewing any amendment to your offering statement and the information you
provide in response to this letter, we may have additional comments.
Amendment No. 1 to Form 1-A filed October 25, 2024
General
1.Please update the financial statements included in the filing in compliance with Part
F/S, (c)(1) and (b)(3)(B) of Part II in Form 1-A, to include the financial statements for
the relevant interim period in 2024. Update any associated financial information in
relevant sections of the filing as necessary.
November 4, 2024
Page 2
Please contact Ronald (Ron) E. Alper at 202-551-3329 or David Link at 202-551-
3356 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc:Randy Sparling