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SEC Comment Letter for KKR Real Estate Finance Trust Inc. (KREF, KREF-PA) (CIK 0001631596) (KREF) — Feb 4, 2019

KKR Real Estate Finance Trust Inc. (KREF, KREF-PA) (CIK 0001631596)
Date: Feb. 4, 2019 · CIK: 0001631596 · Accession: 0000000000-19-000893

AI Filing Summary & Sentiment

File numbers found in text: 333-229043

Date
February 4, 2019
Author
Not clearly detected
Form
UPLOAD
Company
KKR Real Estate Finance Trust Inc. (KREF, KREF-PA) (CIK 0001631596)

Letter

February 4, 2019 Christen Lee Co-Chief Executive Officer and Co-President KKR Real Estate Finance Trust Inc. 9 West 57th Street, Suite 4200 New York, New York 10019 Re:KKR Real Estate Finance Trust Inc. Registration Statement on Form S-3 Filed December 27, 2018 File No. 333-229043 Dear Mr. Lee: 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 Josh Lobert, Staff Attorney, at 202-551-7150 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate and Commodities

Show Raw Text
February 4, 2019
Christen Lee
Co-Chief Executive Officer and Co-President
KKR Real Estate Finance Trust Inc.
9 West 57th Street, Suite 4200
New York, New York 10019
Re:KKR Real Estate Finance Trust Inc.
Registration Statement on Form S-3
Filed December 27, 2018
File No. 333-229043
Dear Mr. Lee:
            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 Josh Lobert, Staff Attorney, at 202-551-7150 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate and
Commodities