SEC Comment Letter for CIM REAL ESTATE FINANCE TRUST, INC. (CMRF) (CIK 0001498547) (CMRF) — May 7, 2024

CIM REAL ESTATE FINANCE TRUST, INC. (CMRF) (CIK 0001498547)
Date: May 7, 2024 · CIK: 0001498547 · Accession: 0000000000-24-005164

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File numbers found in text: 000-54939

Date

May 7, 2024

Author

Nathan D. DeBacker

Form

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Company

CIM REAL ESTATE FINANCE TRUST, INC. (CMRF) (CIK 0001498547)

Letter

United States securities and exchange commission logo May 7, 2024 Nathan D. DeBacker Chief Financial Officer CIM Real Estate Finance Trust, Inc. 2398 East Camelback Road, 4th Floor Phoenix, AZ 85016 Re:CIM Real Estate Finance Trust, Inc. Form 10-K for the Year Ended December 31, 2023 File No. 000-54939 Dear Nathan D. DeBacker: 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

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United States securities and exchange commission logo
May 7, 2024
Nathan D. DeBacker
Chief Financial Officer
CIM Real Estate Finance Trust, Inc.
2398 East Camelback Road, 4th Floor
Phoenix, AZ 85016
Re:CIM Real Estate Finance Trust, Inc.
Form 10-K for the Year Ended December 31, 2023
File No. 000-54939
Dear Nathan D. DeBacker:
            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

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