SEC Company Response from Terra Property Trust, (TPTS) — Mar 24, 2026
Terra Property Trust, Inc.
Date: March 24, 2026 · CIK: 0001674356 · Accession: 0001104659-26-033831
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-293479
Letter
Terra Property Trust, Inc.
205 West 28 th Street, 12th Floor
New York, New York 10001
March 24, 2026
VIA EDGAR AND E-MAIL
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attention: Pearlyne Paulemon
Re: Terra Property Trust, Inc. (the " Company ") Registration Statement on Form S-4 (File No. 333-293479), as amended (the " Registration Statement ")-Acceleration Request
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the " Securities Act "), the Company hereby requests that the Securities and Exchange Commission (the " Commission ") accelerate the effective date of the above-referenced Registration Statement and declare the Registration Statement effective under the Securities Act at 4:00 p.m., Eastern Time, on March 26, 2026, or as soon thereafter as practicable. We also request that the Commission specifically confirm such effective date and time to us in writing.
[Signature Page Follows]
Sincerely,
TERRA
PROPERTY TRUST, INC.
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CORRESP 1 filename1.htm Terra Property Trust, Inc. 205 West 28 th Street, 12th Floor New York, New York 10001 March 24, 2026 VIA EDGAR AND E-MAIL U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, D.C. 20549 Attention: Pearlyne Paulemon Re: Terra Property Trust, Inc. (the " Company ") Registration Statement on Form S-4 (File No. 333-293479), as amended (the " Registration Statement ")-Acceleration Request Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended (the " Securities Act "), the Company hereby requests that the Securities and Exchange Commission (the " Commission ") accelerate the effective date of the above-referenced Registration Statement and declare the Registration Statement effective under the Securities Act at 4:00 p.m., Eastern Time, on March 26, 2026, or as soon thereafter as practicable. We also request that the Commission specifically confirm such effective date and time to us in writing. [Signature Page Follows] Sincerely, TERRA PROPERTY TRUST, INC. By: /s/ Vikram S. Uppal Vikram S. Uppal Chief Executive Officer