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CORRESP Filing

Claros Mortgage Trust, Inc.
Date: April 7, 2026 · CIK: 0001666291 · Accession: 0001193125-26-145502

Offering / Registration Process

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File numbers found in text: 333-294750

Date
April 7, 2026
Author
J.D. Siegel
Form
CORRESP
Company
Claros Mortgage Trust, Inc.

Letter

VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 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.

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CORRESP
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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