SEC Comment Letter 0000000000-25-007973 to HINES GLOBAL INCOME TRUST, INC. (CIK 0001585101)
HINES GLOBAL INCOME TRUST, INC. (CIK 0001585101)
Date: July 29, 2025 · CIK: 0001585101 · Accession: 0000000000-25-007973
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-55599
Letter
Re: Hines Global Income Trust, Inc. Form 10-K for the fiscal year ended December 31, 2024 Filed March 26, 2025 File No. 000-55599 Dear J. Shea Morgenroth:
July 29, 2025
J. Shea Morgenroth Chief Financial Officer Hines Global Income Trust, Inc. 845 Texas Avenue, Suite 3300 Houston, TX 77002
We have limited our review of your filing to the financial statements and related disclosures and have the following comment.
Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments.
Form 10-K for the fiscal year ended December 31, 2024 Item 7. Management s Discussion and Analysis of Financial Condition and Results of Operations Results of Operations, page 71
1. We note your disclosure of property operating expenses, which are presented by segment and evaluated on a same-store basis. Please revise your disclosure in future filings to include a detailed description of the components of property operating expenses, or advise. In closing, 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. July 29, 2025 Page 2
Please contact Jeffrey Lewis at 202-551-6216 or Kristina Marrone at 202-551-3429 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Real Estate
& Construction
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> July 29, 2025 J. Shea Morgenroth Chief Financial Officer Hines Global Income Trust, Inc. 845 Texas Avenue, Suite 3300 Houston, TX 77002 Re: Hines Global Income Trust, Inc. Form 10-K for the fiscal year ended December 31, 2024 Filed March 26, 2025 File No. 000-55599 Dear J. Shea Morgenroth: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Form 10-K for the fiscal year ended December 31, 2024 Item 7. Management s Discussion and Analysis of Financial Condition and Results of Operations Results of Operations, page 71 1. We note your disclosure of property operating expenses, which are presented by segment and evaluated on a same-store basis. Please revise your disclosure in future filings to include a detailed description of the components of property operating expenses, or advise. In closing, 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. July 29, 2025 Page 2 Please contact Jeffrey Lewis at 202-551-6216 or Kristina Marrone at 202-551-3429 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction </TEXT> </DOCUMENT>