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SEC Company Response from Seven Hills Realty Trust (SEVN) (CIK 0001452477) (SEVN) — Jul 22, 2021

Seven Hills Realty Trust (SEVN) (CIK 0001452477)
Date: July 22, 2021 · CIK: 0001452477 · Accession: 0001104659-21-094921

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File numbers found in text: 333-256951

Date
July 22, 2021
Author
RMR MORTGAGE TRUST
Form
CORRESP
Company
Seven Hills Realty Trust (SEVN) (CIK 0001452477)

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Attention: Hannah Menchel and Erin E. Martin RE: RMR Mortgage Trust Registration Statement on Form S-4 File No. 333-256951 Request for Acceleration

Dear Mr. Morris:

Reference is made to the Registration Statement on Form S-4 (File No. 333-256951) filed by RMR Mortgage Trust (the “Company”) with the United States Securities and Exchange Commission (the “SEC”), as amended (the “Registration Statement”).

The Company hereby requests that the Registration Statement be made effective at 4:00 p.m., Eastern Time, on Monday, July 26, 2021 (the “Effectiveness Time”), or as soon as possible thereafter, in accordance with Rule 461 of the General Rules and Regulations promulgated under the Securities Act of 1933, as amended.

Please contact Faiz Ahmad of Skadden, Arps, Slate, Meagher & Flom LLP at (302) 651-3250 with any questions you may have concerning this letter, or if you require any additional information. The Company also requests that you please notify Mr. Ahmad by telephone when this request for acceleration of effectiveness of the Registration Statement has been granted.

Sincerely,
RMR MORTGAGE TRUST

Show Raw Text
CORRESP
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filename1.htm

RMR MORTGAGE TRUST

Two Newton Place, 255 Washington Street, Suite
300

Newton, Massachusetts 02458

VIA EDGAR

July 22, 2021

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Hannah Menchel and Erin E. Martin

 RE: RMR Mortgage Trust

Registration Statement on Form S-4

File No. 333-256951

Request for Acceleration

Dear Mr. Morris:

Reference is made to the Registration
Statement on Form S-4 (File No. 333-256951) filed by RMR Mortgage Trust (the “Company”) with the United States Securities
and Exchange Commission (the “SEC”), as amended (the “Registration Statement”).

The Company hereby requests
that the Registration Statement be made effective at 4:00 p.m., Eastern Time, on Monday, July 26, 2021 (the “Effectiveness
Time”), or as soon as possible thereafter, in accordance with Rule 461 of the General Rules and Regulations promulgated under
the Securities Act of 1933, as amended.

Please contact Faiz Ahmad
of Skadden, Arps, Slate, Meagher & Flom LLP at (302) 651-3250 with any questions you may have concerning this letter, or if you require
any additional information. The Company also requests that you please notify Mr. Ahmad by telephone when this request for acceleration
of effectiveness of the Registration Statement has been granted.

Sincerely,

RMR MORTGAGE TRUST

By:
/s/ Thomas J. Lorenzini

Name:
Thomas J. Lorenzini

Title:
President

 cc:
Faiz Ahmad, Esq.

Skadden, Arps, Slate, Meagher & Flom LLP