SEC Comment Letter for Starwood Real Estate Income Trust, (SWDR) — Jul 21, 2025
Starwood Real Estate Income Trust, Inc.
Date: July 21, 2025 · CIK: 0001711929 · Accession: 0000000000-25-007660
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File numbers found in text: 333-288705
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July 21, 2025
Sean Harris
Chief Executive Officer, President and Director
Starwood Real Estate Income Trust, Inc.
2340 Collins Avenue
Miami Beach, FL 33139
Re:Starwood Real Estate Income Trust, Inc.
Registration Statement on Form S-11
Filed July 16, 2025
File No. 333-288705
Dear Sean Harris:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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 Isabel Rivera at 202-551-3518 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction