SEC Company Response from NEXPOINT DIVERSIFIED REAL ESTATE TRUST (NXDT, NXDT-PA) (CIK 0001356115) (NXDT) — Apr 19, 2017
NEXPOINT DIVERSIFIED REAL ESTATE TRUST (NXDT, NXDT-PA) (CIK 0001356115)
Date: April 19, 2017 · CIK: 0001356115 · Accession: 0001193125-17-128530
AI Filing Summary & Sentiment
File numbers found in text: 333-215796, 811-21869
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CORRESP 1 filename1.htm Acceleration Request NEXPOINT CREDIT STRATEGIES FUND 200 Crescent Court, Suite 700 Dallas, Texas 75201 HIGHLAND CAPITAL FUNDS DISTRIBUTOR, INC. 200 Crescent Court, Suite 700 Dallas, Texas 75201 April 19, 2017 VIA EDGAR Securities and Exchange Commission Division of Investment Management 100 F Street, N.E. Washington, DC 20549 Attn: Valerie Lithotomos Re: NexPoint Credit Strategies Fund Registration Statement on Form N-2 (File Nos. 811-21869 and 333-215796) Dear Ms. Lithotomos: Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), NexPoint Credit Strategies Fund (the “Trust”) respectfully requests that the effectiveness of the above-referenced registration statement (the “Registration Statement”) on Form N-2 (File No. 333-215796) be accelerated to 5:00 p.m. EST, Wednesday, April 19, 2017, or as soon thereafter as practicable. The Trust acknowledges that (i) should the Securities and Exchange Commission (the “Commission”) or its staff (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any actions with respect to the filing, (ii) the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Trust from its full responsibility for the adequacy and accuracy of the disclosure in the filing, and (iii) the Trust may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. - 2 - We would appreciate if you would kindly contact Kathleen Nichols of Ropes & Gray LLP at (617) 854-2418 as soon as the Registration Statement has been declared effective. Very truly yours, NexPoint Credit Strategies Fund Highland Capital Funds Distributor, Inc. as Marketing Support Agent By: /s/ Brian Mitts By: /s/ Brian Mitts Name: Brian Mitts Name: Brian Mitts Title: Executive Vice President, Principal Financial Officer and Principal Accounting Officer Title: Chief Operating Officer