CORRESP Filing
NEXPOINT DIVERSIFIED REAL ESTATE TRUST
Date: Sept. 9, 2025 · CIK: 0001356115 · Accession: 0001437749-25-028677
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File numbers found in text: 333-289799
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CORRESP 1 filename1.htm nexsof20250909_corresp.htm NEXPOINT DIVERSIFIED REAL ESTATE TRUST 300 Crescent Court, Suite 700 Dallas, TX 75201 September 9, 2025 BY EDGAR Division of Corporation Finance U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: NexPoint Diversified Real Estate Trust Registration Statement on Form S-3 Filed August 22, 2025 File No. 333-289799 Ladies and Gentlemen: Pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, NexPoint Diversified Real Estate Trust respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 5:00 p.m. Washington D.C. time on September 11, 2025, or as soon thereafter as practicable. Please call Justin Reinus of Winston & Strawn LLP at (214) 453-6566 to provide notice of the effectiveness of the Registration Statement. [ Signature Page Follows ] Very truly yours, NexPoint Diversified Real Estate Trust By: /s/ Paul Richards Name: Paul Richards Title: Chief Financial Officer, Executive VP-Finance, Treasurer and Assistant Secretary cc: Justin Reinus, Winston & Strawn LLP Charlie Haag, Winston & Strawn LLP