SEC Comment Letter 0000000000-24-010554 to FS Credit Real Estate Income Trust, Inc. (FSREI, FSREM) (CIK 0001690536)
FS Credit Real Estate Income Trust, Inc. (FSREI, FSREM) (CIK 0001690536)
Date: Sept. 18, 2024 · CIK: 0001690536 · Accession: 0000000000-24-010554
AI Filing Summary & Sentiment
File numbers found in text: 000-56163
Letter
September 18, 2024 Christopher Condelles Chief Financial Officer FS Credit Real Estate Income Trust, Inc. 201 Rouse Boulevard Philadelphia, PA 19112 Re:FS Credit Real Estate Income Trust, Inc. Form 10-K for the Fiscal Year Ended December 31, 2023 File No. 000-56163 Dear Christopher Condelles: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe the comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Form 10-K for the Fiscal Year Ended December 31, 2023 General 1.We note the language in the certifications, filed as Exhibits 31.1 and 31.2, does not conform exactly to the language set forth in Exchange Act Rule 13a-14(a). Specifically, we note the certifications do not include the language in paragraph 4(b) referring to internal control over financial reporting. Please file an amendment to your annual report that includes certifications that conform exactly to the language set forth within the Exchange Act Rule 13a-14(a). Please note that your amended annual report must contain full Item 9A disclosures as well as your financial statements. We also refer you to Question 246.13 of the Regulation S-K Compliance and Disclosure Interpretations. Additionally, please ensure that all certifications are filed as exhibits to the amended annual report and not at the end of the annual report.
September 18, 2024 Page 2 In closing, 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 Frank Knapp at 202-551-3805 or Jennifer Monick at 202-551-3295 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction
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September 18, 2024
Christopher Condelles
Chief Financial Officer
FS Credit Real Estate Income Trust, Inc.
201 Rouse Boulevard
Philadelphia, PA 19112
Re:FS Credit Real Estate Income Trust, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2023
File No. 000-56163
Dear Christopher Condelles:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment.
Please respond to this letter within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe
the comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments.
Form 10-K for the Fiscal Year Ended December 31, 2023
General
1.We note the language in the certifications, filed as Exhibits 31.1 and 31.2, does not
conform exactly to the language set forth in Exchange Act Rule 13a-14(a). Specifically,
we note the certifications do not include the language in paragraph 4(b) referring to
internal control over financial reporting. Please file an amendment to your annual report
that includes certifications that conform exactly to the language set forth within the
Exchange Act Rule 13a-14(a). Please note that your amended annual report must contain
full Item 9A disclosures as well as your financial statements. We also refer you to
Question 246.13 of the Regulation S-K Compliance and Disclosure Interpretations.
Additionally, please ensure that all certifications are filed as exhibits to the amended
annual report and not at the end of the annual report.
September 18, 2024
Page 2
In closing, 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 Frank Knapp at 202-551-3805 or Jennifer Monick at 202-551-3295 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction