SEC Comment Letter for Terra Property Trust, (TPTS) — Feb 18, 2026
Terra Property Trust, Inc.
Date: Feb. 18, 2026 · CIK: 0001674356 · Accession: 0000000000-26-001662
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-293479
Letter
Re: Terra Property Trust, Inc. Registration Statement on Form S-4 Filed February 13, 2026 File No. 333-293479 Dear Vikram Uppal:
February 18, 2026
Vikram Uppal Chief Executive Officer Terra Property Trust, Inc. 205 West 28th Street, 12th Floor New York, New York 10001
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 David Link at 202-551-3356 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Real
Estate & Construction
cc: Michael Kessler
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> February 18, 2026 Vikram Uppal Chief Executive Officer Terra Property Trust, Inc. 205 West 28th Street, 12th Floor New York, New York 10001 Re: Terra Property Trust, Inc. Registration Statement on Form S-4 Filed February 13, 2026 File No. 333-293479 Dear Vikram 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 David Link at 202-551-3356 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Michael Kessler </TEXT> </DOCUMENT>