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SEC Comment Letter for Starwood Real Estate Income Trust, Inc. (SWDR) (CIK 0001711929) (SWDR) — Aug 28, 2019

Starwood Real Estate Income Trust, Inc. (SWDR) (CIK 0001711929)
Date: Aug. 28, 2019 · CIK: 0001711929 · Accession: 0000000000-19-012947

Regulatory Compliance Financial Reporting Internal Controls

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File numbers found in text: 000-56046, 333-220997

Date
August 28, 2019
Author
Dave Guiteau
Form
UPLOAD
Company
Starwood Real Estate Income Trust, Inc. (SWDR) (CIK 0001711929)

Letter

August 28, 2019 Dave Guiteau Chief Financial Officer Starwood Real Estate Income Trust, Inc. 1601 Washington Avenue Suite 800 Miami Beach, FL 33139 Re:Starwood Real Estate Income Trust, Inc. Form 10-K for the Fiscal Year Ended December 31, 2018 Filed March 28, 2019 File No. 333-220997 Form 10-Q for the Fiscal Quarter Ended March 31, 2019 Filed May 14, 2019 File No. 000-56046 Dear Mr. Guiteau: We have completed our review of your filings. 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. Sincerely, Division of Corporation Finance Office of Real Estate and Commodities

Show Raw Text
August 28, 2019
Dave Guiteau
Chief Financial Officer
Starwood Real Estate Income Trust, Inc.
1601 Washington Avenue
Suite 800
Miami Beach, FL 33139
Re:Starwood Real Estate Income Trust, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2018
Filed March 28, 2019
File No. 333-220997
Form 10-Q for the Fiscal Quarter Ended March 31, 2019
Filed May 14, 2019
File No. 000-56046
Dear Mr. Guiteau:
            We have completed our review of your filings.  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.
Sincerely,
Division of Corporation Finance
Office of Real Estate and
Commodities