Correspondence 0001104659-23-007073 from ISTAR INC. (SAFE) (CIK 0001095651) (SAFE)
ISTAR INC. (SAFE) (CIK 0001095651)
Date: Jan. 26, 2023 · CIK: 0001095651 · Accession: 0001104659-23-007073
AI Filing Summary & Sentiment
File numbers found in text: 333-268822
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CORRESP
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iStar Inc.
1114 Avenue of the Americas, 39th Floor
New York, New York 10036
January 26, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
Attention:
Victor Rivera Melendez, Staff Attorney
Jeffrey Gabor, Staff Attorney
Re:
iStar Inc.
Registration Statement on Form S-4
File No. 333-268822
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated
under the Securities Act of 1933, as amended, we hereby respectfully request acceleration of the effective date of the Registration Statement
on Form S-4 (File No. 333-268822) (as amended, the "Registration Statement") of iStar Inc., so that such Registration
Statement will be declared effective as of 4:00 p.m. (Eastern time) on January 30, 2023, or as soon thereafter as practicable.
Once the Registration Statement
has been declared effective, please orally confirm that event with our counsel, Clifford Chance US LLP, by calling Kathleen L. Werner
at (212) 878-8526.
Thank you for your assistance
in this matter.
Very truly yours,
ISTAR INC.
By:
/s/ Douglas B. Heitner
Name: Douglas B.
Heitner
Title: Chief Legal Officer
cc:
Kathleen L. Werner, Clifford Chance US LLP
Eric L. Schiele, Kirkland & Ellis LLP
Michael P. Brueck, Kirkland & Ellis LLP
David L. Perechocky, Kirkland & Ellis LLP