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
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File numbers found in text: 333-229043
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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