SEC Comment Letter 0000000000-22-013906 to ISTAR INC. (SAFE) (CIK 0001095651) (SAFE)
ISTAR INC. (SAFE) (CIK 0001095651)
Date: Dec. 27, 2022 · CIK: 0001095651 · Accession: 0000000000-22-013906
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File numbers found in text: 333-268822
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United States securities and exchange commission logo
December 27, 2022
Douglas B. Heitner
Chief Legal Officer
ISTAR INC.
1114 Avenue of the Americas, 39th Floor
New York, NY 10036
Re:ISTAR INC.
Registration Statement on Form S-4
Filed December 16, 2022
File No. 333-268822
Dear Douglas B. Heitner:
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 ictor 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: Kathleen L. Werner, Esq.