CORRESP Filing
Claros Mortgage Trust, Inc.
Date: April 7, 2026 · CIK: 0001666291 · Accession: 0001193125-26-145502
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File numbers found in text: 333-294750
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CORRESP 1 filename1.htm CORRESP Claros Mortgage Trust, Inc. c/o Mack Real Estate Credit Strategies, L.P. 60 Columbus Circle, 20th Floor New York, NY 10023 April 7, 2026 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: Ruairi James Regan Re: Claros Mortgage Trust, Inc. Registration Statement on Form S-3 Filed March 31, 2026 File No. 333-294750 Dear Mr. Regan: In accordance with Rule 461 promulgated under the Securities Act of 1933, as amended, Claros Mortgage Trust, Inc. (the “Company”) hereby requests acceleration of the effective date of the above-referenced Registration Statement on Form S-3 (File No. 333-294750) (the “Registration Statement”). The Company respectfully requests that the Registration Statement become effective as of 4:00 p.m., Eastern Time, on April 9, 2026 or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Brent T. Epstein of Latham & Watkins LLP at (213) 891-8185. Very truly yours, CLAROS MORTGAGE TRUST, INC. /s/ J.D. Siegel J.D. Siegel Executive Vice President, General Counsel and Secretary cc: Brent T. Epstein, Latham & Watkins LLP Devon L. MacLaughlin, Latham & Watkins LLP