SEC Comment Letter for Starwood Real Estate Income Trust, Inc. (SWDR) (CIK 0001711929) (SWDR) — Nov 14, 2024

Starwood Real Estate Income Trust, Inc. (SWDR) (CIK 0001711929)
Date: Nov. 14, 2024 · CIK: 0001711929 · Accession: 0000000000-24-012607

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File numbers found in text: 000-56046

Date

November 14, 2024

Author

Chris Lowthert

Form

UPLOAD

Company

Starwood Real Estate Income Trust, Inc. (SWDR) (CIK 0001711929)

Letter

November 14, 2024 Chris Lowthert Chief Financial Officer Starwood Real Estate Income Trust, Inc. 2340 Collins Avenue Miami Beach, Florida 33139 Re:Starwood Real Estate Income Trust, Inc. Form 10-K for the year ended December 31, 2023 File No. 000-56046 Dear Chris Lowthert: We have completed our review of your filing. 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 & Construction

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November 14, 2024
Chris Lowthert
Chief Financial Officer
Starwood Real Estate Income Trust, Inc.
2340 Collins Avenue
Miami Beach, Florida 33139
Re:Starwood Real Estate Income Trust, Inc.
Form 10-K for the year ended December 31, 2023
File No. 000-56046
Dear Chris Lowthert:
            We have completed our review of your filing. 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 & Construction

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