Correspondence 0001437749-23-035414 from NexPoint Real Estate Finance, Inc. (NREF, NREF-PA) (CIK 0001786248) (NREF)
NexPoint Real Estate Finance, Inc. (NREF, NREF-PA) (CIK 0001786248)
Date: Dec. 27, 2023 · CIK: 0001786248 · Accession: 0001437749-23-035414
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File numbers found in text: 333-276177
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CORRESP 1 filename1.htm nref20231226_corresp.htm NexPoint Real Estate Finance, Inc. 300 Crescent Court, Suite 700 Dallas, TX 75201 December 27, 2023 BY EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: NexPoint Real Estate Finance, Inc. Registration Statement on Form S-3 Filed December 20, 2023 File No. 333-276177 Ladies and Gentlemen: Pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, NexPoint Real Estate Finance, Inc. respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 5:00 p.m. Washington D.C. time on December 29, 2023, or as soon thereafter as practicable. Please call Charlie Haag of Winston & Strawn LLP at (214) 453-6494 to provide notice of the effectiveness of the Registration Statement. [Signature Page Follows] Very truly yours, NexPoint Real Estate Finance, Inc. By: /s/ Brian Mitts Name: Brian Mitts Title: Chief Financial Officer, Executive VP-Finance, Secretary and Treasurer cc: Charlie Haag, Winston & Strawn LLP Justin Reinus, Winston & Strawn LLP