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SEC Comment Letter for AH Realty Trust, (AHRT) — Mar 24, 2026

AH Realty Trust, Inc.
Date: March 24, 2026 · CIK: 0001569187 · Accession: 0000000000-26-002981

Regulatory Compliance Offering / Registration Process

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File numbers found in text: 333-294452

Date
March 24, 2026
Author
Division of
Form
UPLOAD
Company
AH Realty Trust, Inc.

Letter

Re: AH Realty Trust, Inc. Registration Statement on Form S-3 Filed March 19, 2026 File No. 333-294452 Dear Shawn J. Tibbetts:

March 24, 2026

Shawn J. Tibbetts Chief Executive Officer and President AH Realty Trust, Inc. 222 Central Park Avenue, Suite 1000 Virginia Beach, VA 23462

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 Benjamin Holt at 202-551-6614 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Real
Estate & Construction
cc: Andrew P. Campbell

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 March 24, 2026

Shawn J. Tibbetts
Chief Executive Officer and President
AH Realty Trust, Inc.
222 Central Park Avenue, Suite 1000
Virginia Beach, VA 23462

 Re: AH Realty Trust, Inc.
 Registration Statement on Form S-3
 Filed March 19, 2026
 File No. 333-294452
Dear Shawn J. Tibbetts:

 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 Benjamin Holt at 202-551-6614 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Real
Estate & Construction
cc: Andrew P. Campbell
</TEXT>
</DOCUMENT>