Correspondence 0001193125-24-254104 from Invesco Real Estate Income Trust Inc. (CIK 0001756761)
Invesco Real Estate Income Trust Inc. (CIK 0001756761)
Date: Nov. 8, 2024 · CIK: 0001756761 · Accession: 0001193125-24-254104
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File numbers found in text: 333-279314
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CORRESP 1 filename1.htm CORRESP Invesco Real Estate Income Trust Inc. 2300 N. Field Street, Suite 1200 Dallas, Texas 75204 November 8, 2024 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, D.C. 20549 Re: Invesco Real Estate Income Trust Inc. Registration Statement on Form S-11/A File No. 333-279314 Request for Acceleration Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Invesco Real Estate Income Trust Inc. (the “Company”) hereby requests that the Securities and Exchange Commission (the “Commission”) accelerate the effective date of the above-referenced Registration Statement and declare the Registration Statement, as then amended, effective as of 4:00 p.m., on November 12, 2024, or as soon as practicable thereafter. The Company also requests the Commission to specifically confirm such effective date and time to the Company’s outside counsel, Jason Goode of Alston & Bird LLP. If you have any questions regarding the foregoing, please contact Mr. Goode at (404) 881-7986. [Signature Page Follows] Sincerely, Invesco Real Estate Income Trust Inc. By: /s/ R. Scott Dennis Name: R. Scott Dennis Title: Chairperson of the Board, President and Chief Executive Officer cc: Mr. Jason Goode, Alston & Bird LLP - 2 -