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
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CORRESP 1 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