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CORRESP Filing

Seven Hills Realty Trust
Date: Sept. 25, 2025 · CIK: 0001452477 · Accession: 0001104659-25-093344

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File numbers found in text: 333-290401

Date
September 25, 2025
Author
SEVEN HILLS REALTY TRUST
Form
CORRESP
Company
Seven Hills Realty Trust

Letter

SEVEN HILLS REALTY TRUST

Two Newton Place

255 Washington St., Suite 300

Newton, Massachusetts 02458-1634

(617) 332-9530

September 25, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

RE: Seven Hills Realty Trust

Registration Statement on Form S-3 (File No. 333-290401)

Request for Acceleration

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Seven Hills Realty Trust, a Maryland real estate investment trust (the " Company "), hereby respectfully requests that the effective date of its Registration Statement on Form S-3 (File No. 333-290401) (the " Registration Statement ") be accelerated by the Securities and Exchange Commission so that it will be declared effective at 4:00 p.m. EST on September 29, 2025, or as soon as possible thereafter. The Company hereby authorizes Zachary Blume of Ropes & Gray LLP, counsel to the Company, to orally modify or withdraw this request for acceleration.

It would be appreciated if, as soon as the Registration Statement is declared effective, you would inform Zachary Blume of Ropes & Gray LLP at Zachary.Blume@ropesgray.com or (617) 951-7663.

Very truly yours,
SEVEN HILLS REALTY TRUST

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CORRESP
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 filename1.htm

 SEVEN HILLS REALTY TRUST

 Two Newton Place

 255 Washington St., Suite 300

 Newton, Massachusetts 02458-1634

 (617) 332-9530

 September 25, 2025

 VIA EDGAR

 U.S. Securities and Exchange Commission

 Division of Corporation Finance

 100 F. Street, N.E.

 Washington, D.C. 20549

 RE:
 Seven Hills Realty Trust

 Registration Statement on Form S-3 (File No. 333-290401)

 Request for Acceleration

 Ladies and Gentlemen:

 Pursuant to Rule 461 promulgated under the
Securities Act of 1933, as amended, Seven Hills Realty Trust, a Maryland real estate investment trust (the " Company "),
hereby respectfully requests that the effective date of its Registration Statement on Form S-3 (File No. 333-290401) (the " Registration
Statement ") be accelerated by the Securities and Exchange Commission so that it will be declared effective at 4:00 p.m. EST
on September 29, 2025, or as soon as possible thereafter. The Company hereby authorizes Zachary Blume of Ropes & Gray LLP,
counsel to the Company, to orally modify or withdraw this request for acceleration.

 It would be appreciated if, as soon as the Registration
Statement is declared effective, you would inform Zachary Blume of Ropes & Gray LLP at Zachary.Blume@ropesgray.com or
(617) 951-7663.

 Very truly yours,

 SEVEN HILLS REALTY TRUST

 By:
 /s/ Matthew C. Brown

 Matthew C. Brown

 Chief Financial Officer & Treasurer