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SEC Comment Letter 0000000000-24-008503 to NEXPOINT DIVERSIFIED REAL ESTATE TRUST (NXDT)

NEXPOINT DIVERSIFIED REAL ESTATE TRUST
Date: July 26, 2024 · CIK: 0001356115 · Accession: 0000000000-24-008503

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File numbers found in text: 333-280953

Date
July 26, 2024
Author
Ronald (Ron) E. Alper
Form
UPLOAD
Company
NEXPOINT DIVERSIFIED REAL ESTATE TRUST

Letter

July 26, 2024 Brian Mitts Chief Financial Officer NexPoint Diversified Real Estate Trust 300 Crescent Court, Suite 700 Dallas, TX 75201 Re:NexPoint Diversified Real Estate Trust Registration Statement on Form S-3 Filed July 23, 2024 File No. 333-280953 Dear Brian Mitts: 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 Ronald (Ron) E. Alper at 202-551-3329 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc:Justin S. Reinus

Show Raw Text
July 26, 2024
Brian Mitts
Chief Financial Officer
NexPoint Diversified Real Estate Trust
300 Crescent Court, Suite 700
Dallas, TX 75201
Re:NexPoint Diversified Real Estate Trust
Registration Statement on Form S-3
Filed July 23, 2024
File No. 333-280953
Dear Brian Mitts:
            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 Ronald (Ron) E. Alper at 202-551-3329 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc:Justin S. Reinus