SEC Comment Letter 0000000000-24-008146 to NEXPOINT DIVERSIFIED REAL ESTATE TRUST (NXDT)

NEXPOINT DIVERSIFIED REAL ESTATE TRUST
Date: July 18, 2024 · CIK: 0001356115 · Accession: 0000000000-24-008146

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Document Type

Confidence

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File numbers found in text: 001-32921

Date

July 18, 2024

Author

Brian Mitts

Form

UPLOAD

Company

NEXPOINT DIVERSIFIED REAL ESTATE TRUST

Letter

July 18, 2024 Brian Mitts Chief Financial Officer, Executive VP - Finance and Treasurer NexPoint Diversified Real Estate Trust 300 Crescent Court, Suite 700 Dallas, TX 75201 Re:NexPoint Diversified Real Estate Trust Form 10-K for the Fiscal Year Ended December 31, 2023 File No. 001-32921 Dear Brian Mitts: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc:Justin Reinus

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July 18, 2024
Brian Mitts
Chief Financial Officer, Executive VP - Finance and Treasurer
NexPoint Diversified Real Estate Trust
300 Crescent Court, Suite 700
Dallas, TX 75201
Re:NexPoint Diversified Real Estate Trust
Form 10-K for the Fiscal Year Ended December 31, 2023
File No. 001-32921
Dear Brian Mitts:
            We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc:Justin Reinus

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