SEC Comment Letter for Ares Real Estate Income Trust Inc. (ZARE) (CIK 0001327978) (ZARE) — Dec 13, 2021
Ares Real Estate Income Trust Inc. (ZARE) (CIK 0001327978)
Date: Dec. 13, 2021 · CIK: 0001327978 · Accession: 0000000000-21-014899
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File numbers found in text: 333-252212
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United States securities and exchange commission logo
December 13, 2021
CERTIFIED MAIL
RETURN RECEIPT REQUESTED
Lainie Minnick
Managing Director
Ares Real Estate Income Trust, Inc.
518 Seventeenth Street
17th Floor
Denver, CO 80202
Re:Black Creek Diversified Property Fund Inc.
Form S-11
Filed January 19, 2021
File No. 333-252212
Dear Ms. Minnick:
It has been more than nine months since you filed this registration statement and it is now
out of date. Within 30 days from the date of this letter, you should either:
•amend it to comply with the applicable requirements of the Securities Act of 1933, the rules
and regulations under the Act, and the requirements of the form; or
•file a request for withdrawal.
If you requested confidential treatment for portions of any exhibits to your registration
statement and you request withdrawal of that registration statement, please submit a concurrent
request for withdrawal of your application for confidential treatment.
If you do not amend the registration statement or file a request for withdrawal (or provide
us with a satisfactory explanation of why you have not done either) within 30 days, we may enter
an order declaring the registration statement abandoned under rule 479 of the Act.
FirstName LastNameLainie Minnick
Comapany NameAres Real Estate Income Trust, Inc.
December 13, 2021 Page 2
FirstName LastName
Lainie Minnick
Ares Real Estate Income Trust, Inc.
December 13, 2021
Page 2
Please contact Stacie Gorman at 202-551-3585with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction