SEC Comment Letter 0000000000-24-005164 to CIM GROUP, INC. (CMRF)
CIM GROUP, INC.
Date: May 7, 2024 · CIK: 0001498547 · Accession: 0000000000-24-005164
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File numbers found in text: 000-54939
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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