SEC Comment Letter 0000000000-22-013925 to Chicago Atlantic Real Estate Finance, Inc. (REFI) (CIK 0001867949) (REFI)
Chicago Atlantic Real Estate Finance, Inc. (REFI) (CIK 0001867949)
Date: Dec. 27, 2022 · CIK: 0001867949 · Accession: 0000000000-22-013925
AI Filing Summary & Sentiment
File numbers found in text: 333-268920
Letter
United States securities and exchange commission logo December 27, 2022 Anthony Cappell Chief Executive Officer Chicago Atlantic Real Estate Finance, Inc. 420 North Wabash Avenue, Suite 500, Chicago, IL 60611 Re:Chicago Atlantic Real Estate Finance, Inc. Registration Statement on Form S-3 Filed December 21, 2022 File No. 333-268920 Dear Anthony Cappell: 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 Catherine De Lorenzo at 202-551-4079 or Jeffrey Gabor at 202-551- 2544 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Owen Pinkerton, Esq.
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United States securities and exchange commission logo
December 27, 2022
Anthony Cappell
Chief Executive Officer
Chicago Atlantic Real Estate Finance, Inc.
420 North Wabash Avenue, Suite 500,
Chicago, IL 60611
Re:Chicago Atlantic Real Estate Finance, Inc.
Registration Statement on Form S-3
Filed December 21, 2022
File No. 333-268920
Dear Anthony Cappell:
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 Catherine De Lorenzo at 202-551-4079 or Jeffrey Gabor at 202-551-
2544 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Owen Pinkerton, Esq.