SEC Comment Letter for NexPoint Real Estate Finance, Inc. (NREF, NREF-PA) (CIK 0001786248) (NREF) — Aug 31, 2021
NexPoint Real Estate Finance, Inc. (NREF, NREF-PA) (CIK 0001786248)
Date: Aug. 31, 2021 · CIK: 0001786248 · Accession: 0000000000-21-010595
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File numbers found in text: 001-39210
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United States securities and exchange commission logo
August 31, 2021
Brian Mitts
Chief Financial Officer
NexPoint Real Estate Finance, Inc.
2515 McKinney Avenue, Suite 1100
Dallas, TX 75201
Re:NexPoint Real Estate Finance, Inc.
Form 10-K for the fiscal year ended December 31, 2020
Filed February 25, 2021
Form 10-Q for the quarterly period ended June 30, 2021
Filed August 3, 2021
File No. 001-39210
Dear Mr. Mitts :
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 & Construction