SEC Comment Letter 0000000000-23-014097 to NexPoint Real Estate Finance, Inc. (NREF, NREF-PA) (CIK 0001786248) (NREF)
NexPoint Real Estate Finance, Inc. (NREF, NREF-PA) (CIK 0001786248)
Date: Dec. 26, 2023 · CIK: 0001786248 · Accession: 0000000000-23-014097
AI Filing Summary & Sentiment
File numbers found in text: 333-276177
Letter
United States securities and exchange commission logo December 26, 2023 Brian Mitts Chief Financial Officer NexPoint Real Estate Finance, Inc. 300 Crescent Court, Suite 700 Dallas, Texas 75201 Re:NexPoint Real Estate Finance, Inc. Registration Statement on Form S-3 Filed December 20, 2023 File No. 333-276177 Dear Brian Mitts: 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 Ronald (Ron) E. Alper at 202-551-3329 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Charles T. Haag
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United States securities and exchange commission logo
December 26, 2023
Brian Mitts
Chief Financial Officer
NexPoint Real Estate Finance, Inc.
300 Crescent Court, Suite 700
Dallas, Texas 75201
Re:NexPoint Real Estate Finance, Inc.
Registration Statement on Form S-3
Filed December 20, 2023
File No. 333-276177
Dear Brian Mitts:
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 Ronald (Ron) E. Alper at 202-551-3329 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Charles T. Haag