SEC Comment Letter 0000000000-23-000636 to STARWOOD PROPERTY TRUST, INC. (STWD) (CIK 0001465128) (STWD)
STARWOOD PROPERTY TRUST, INC. (STWD) (CIK 0001465128)
Date: Jan. 20, 2023 · CIK: 0001465128 · Accession: 0000000000-23-000636
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File numbers found in text: 001-34436
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United States securities and exchange commission logo
January 20, 2023
Rina Paniry
Chief Financial Officer
STARWOOD PROPERTY TRUST, INC.
591 West Putnam Avenue
Greenwich, Connecticut 06830
Re:STARWOOD PROPERTY TRUST, INC.
Form 10-K for the year ended December 31, 2021
Filed February 25, 2022
File No. 001-34436
Dear Rina Paniry:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Michael McTiernan