SEC Comment Letter for Terra Property Trust, (TPTS) — Jul 1, 2022
Terra Property Trust, Inc.
Date: July 1, 2022 · CIK: 0001674356 · Accession: 0000000000-22-007052
AI Filing Summary & Sentiment
File numbers found in text: 333-265836
Letter
United States securities and exchange commission logo July 1, 2022 Vikram S. Uppal Chairman and Chief Executive Officer Terra Property Trust, Inc. 550 Fifth Avenue, 6th Floor New York, New York 10036 Re:Terra Property Trust, Inc. Registration Statement on Form S-4 Filed June 24, 2022 File No. 333-265836 Dear Mr. Uppal: 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 Nana McLean at 202-551-4741 or Ruairi Regan at 202-551-3269 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Michael J. Kessler, Esq.
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United States securities and exchange commission logo
July 1, 2022
Vikram S. Uppal
Chairman and Chief Executive Officer
Terra Property Trust, Inc.
550 Fifth Avenue, 6th Floor
New York, New York 10036
Re:Terra Property Trust, Inc.
Registration Statement on Form S-4
Filed June 24, 2022
File No. 333-265836
Dear Mr. Uppal:
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 Nana McLean at 202-551-4741 or Ruairi Regan at 202-551-3269 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Michael J. Kessler, Esq.