SEC Comment Letter for CIM REAL ESTATE FINANCE TRUST, INC. (CMRF) (CIK 0001498547) (CMRF) — Oct 27, 2021
CIM REAL ESTATE FINANCE TRUST, INC. (CMRF) (CIK 0001498547)
Date: Oct. 27, 2021 · CIK: 0001498547 · Accession: 0000000000-21-013025
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File numbers found in text: 333-260358
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United States securities and exchange commission logo
October 27, 2021
Richard S. Ressler
President and Chief Executive Officer
CIM REAL ESTATE FINANCE TRUST, INC.
2398 East Camelback Rd.
4th Floor
Phoenix, AZ 85016
Re:CIM REAL ESTATE FINANCE TRUST, INC.
Registration Statement on Form S4
Filed October 19, 2021
File No. 333-260358
Dear Mr. Ressler:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Catherine De Lorenzo at 202-551-4079 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Patrick S. Brown