Correspondence 0001193125-24-231141 from FS Credit Real Estate Income Trust, Inc. (FSREI, FSREM) (CIK 0001690536)
FS Credit Real Estate Income Trust, Inc. (FSREI, FSREM) (CIK 0001690536)
Date: Oct. 2, 2024 · CIK: 0001690536 · Accession: 0001193125-24-231141
AI Filing Summary & Sentiment
File numbers found in text: 000-56163
Letter
VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Real Estate & Construction Washington, DC 20549 Form 10-K for the fiscal year ended December 31, 2023 File No. 000-56163
Re: FS Credit Real Estate Income Trust, Inc.
Dear Sir or Madam:
This letter sets forth the response of FS Credit Real Estate Income Trust, Inc. (the “Company”) to the correspondence from the United States Securities and Exchange Commission (the “SEC”) dated September 18, 2024 regarding the Company’s Annual Report on Form 10-K for the year ended December 31, 2023 (the “Form 10-K”). The comment is set forth below and is followed by the Company’s response.
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.
Response: The Company acknowledges the SEC’s comment and today has filed Amendment No. 1 to the Form 10-K to include new certifications, filed as Exhibits 31.1 and 31.2.
Please contact me if you should need additional information or should you have any questions.
October 2, 2024
Page
Very truly yours,
FS Credit Real Estate Income Trust, Inc.
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CORRESP 1 filename1.htm CORRESP October 2, 2024 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Real Estate & Construction 100 F Street, N.E. Washington, DC 20549 Re: FS Credit Real Estate Income Trust, Inc. Form 10-K for the fiscal year ended December 31, 2023 File No. 000-56163 Dear Sir or Madam: This letter sets forth the response of FS Credit Real Estate Income Trust, Inc. (the “Company”) to the correspondence from the United States Securities and Exchange Commission (the “SEC”) dated September 18, 2024 regarding the Company’s Annual Report on Form 10-K for the year ended December 31, 2023 (the “Form 10-K”). The comment is set forth below and is followed by the Company’s response. 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. Response: The Company acknowledges the SEC’s comment and today has filed Amendment No. 1 to the Form 10-K to include new certifications, filed as Exhibits 31.1 and 31.2. Please contact me if you should need additional information or should you have any questions. October 2, 2024 Page 2 Very truly yours, FS Credit Real Estate Income Trust, Inc. /s/ Christopher Condelles Christopher Condelles Chief Financial Officer