SEC Company Response from CIM REAL ESTATE FINANCE TRUST, INC. (CMRF) (CIK 0001498547) (CMRF) — Nov 3, 2021

CIM REAL ESTATE FINANCE TRUST, INC. (CMRF) (CIK 0001498547)
Date: Nov. 3, 2021 · CIK: 0001498547 · Accession: 0001498547-21-000116

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File numbers found in text: 333-260358

Date

November 3, 2021

Author

Nathan D. DeBacker

Form

CORRESP

Company

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

Letter

via edgar Division of Corporation Finance Office of Real Estate & Construction Securities and Exchange Commission Attention: Catherine De Lorenzo Re: CIM Real Estate Finance Trust, Inc. Registration Statement on Form S-4 File No. 333-260358 Request for Acceleration

Dear Ms. De Lorenzo:

Pursuant to Rule 461 of the General Rules and Regulations of the Securities and Exchange Commission promulgated under the Securities Act of 1933, as amended, CIM Real Estate Finance Trust, Inc. hereby requests that the effective date of the above-captioned Registration Statement on Form S-4, as amended, be accelerated to 4:00 p.m., Eastern Time, on November 4, 2021, or as soon as practicable thereafter.

Please contact Seth Weiner of Morris, Manning & Martin, LLP via telephone at (404) 504-7664 or via e-mail at skw@mmmlaw.com with any questions you may have. In addition, please notify Mr. Weiner when this request for acceleration has been granted.

Sincerely,
CIM Real Estate Finance Trust, Inc.

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CORRESP
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Document

CIM Real Estate Finance Trust, Inc.

2398 East Camelback Road, 4th Floor

Phoenix, Arizona  85016

November 3, 2021

via edgar

Division of Corporation Finance

Office of Real Estate & Construction

Securities and Exchange Commission

Main Filing Desk

100 F Street, N.E.

Washington, D.C.  20549

Attention:  Catherine De Lorenzo

Re:       CIM Real Estate Finance Trust, Inc.

            Registration Statement on Form S-4

            File No. 333-260358

Request for Acceleration

Dear Ms. De Lorenzo:

Pursuant to Rule 461 of the General Rules and Regulations of the Securities and Exchange Commission promulgated under the Securities Act of 1933, as amended, CIM Real Estate Finance Trust, Inc. hereby requests that the effective date of the above-captioned Registration Statement on Form S-4, as amended, be accelerated to 4:00 p.m., Eastern Time, on November 4, 2021, or as soon as practicable thereafter.

Please contact Seth Weiner of Morris, Manning & Martin, LLP via telephone at (404) 504-7664 or via e-mail at skw@mmmlaw.com with any questions you may have. In addition, please notify Mr. Weiner when this request for acceleration has been granted.

Sincerely,

CIM Real Estate Finance Trust, Inc.

/s/ Nathan D. DeBacker

Name:    Nathan D. DeBacker

Title:      Chief Financial Officer and Treasurer

cc:        Laura Eichelsderfer, Esq.

            Lauren B. Prevost, Esq.

            Seth K. Weiner, Esq.

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