Correspondence 0001628280-23-001251 from STARWOOD PROPERTY TRUST, INC. (STWD) (CIK 0001465128) (STWD)
STARWOOD PROPERTY TRUST, INC. (STWD) (CIK 0001465128)
Date: Jan. 19, 2023 · CIK: 0001465128 · Accession: 0001628280-23-001251
AI Filing Summary & Sentiment
File numbers found in text: 001-34436
Referenced dates: December 20, 2022
Letter
Document
January 19, 2023
VIA EDGAR
Division of Corporation Finance
Office of Real Estate & Construction
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Shannon Menjivar, Accounting Branch Chief
William Demarest, Staff Accountant
Re: STARWOOD PROPERTY TRUST, INC.
Form 10-K for the year ended December 31, 2021
Filed February 25, 2022
File No. 001-34436
Ladies and Gentlemen:
Starwood Property Trust, Inc. appreciated the opportunity to discuss with you on January 18, 2023 our response letter dated December 20, 2022. We understand that the Staff currently has no additional comments regarding the Woodstar sale adjustment to our calculation of Distributable Earnings. We also understand that the Staff has left it to our discretion to provide the disclosure enhancements we proposed in the response letter.
We appreciate the Staff’s attention to this review. If you should have any questions regarding the above or require further information, please do not hesitate to contact me by phone at 305-695-5470 or by email at rpaniry@starwood.com.
Very truly yours,
/s/ RINA PANIRY
Show Raw Text
CORRESP 1 filename1.htm Document January 19, 2023 VIA EDGAR Division of Corporation Finance Office of Real Estate & Construction Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attention: Shannon Menjivar, Accounting Branch Chief William Demarest, Staff Accountant Re: STARWOOD PROPERTY TRUST, INC. Form 10-K for the year ended December 31, 2021 Filed February 25, 2022 File No. 001-34436 Ladies and Gentlemen: Starwood Property Trust, Inc. appreciated the opportunity to discuss with you on January 18, 2023 our response letter dated December 20, 2022. We understand that the Staff currently has no additional comments regarding the Woodstar sale adjustment to our calculation of Distributable Earnings. We also understand that the Staff has left it to our discretion to provide the disclosure enhancements we proposed in the response letter. We appreciate the Staff’s attention to this review. If you should have any questions regarding the above or require further information, please do not hesitate to contact me by phone at 305-695-5470 or by email at rpaniry@starwood.com. Very truly yours, /s/ RINA PANIRY Rina Paniry Chief Financial Officer cc: Michael McTiernan, Hogan Lovells US LLP