Correspondence 0001193125-23-041614 from Cohen & Steers Income Opportunities REIT, Inc. (CIK 0001939433)
Cohen & Steers Income Opportunities REIT, Inc. (CIK 0001939433)
Date: Feb. 17, 2023 · CIK: 0001939433 · Accession: 0001193125-23-041614
AI Filing Summary & Sentiment
File numbers found in text: 333-269416
Letter
VIA EDGAR Securities and Exchange Commission Division of Corporation Finance Attention: Benjamin Holt Securities and Exchange Commission Division of Corporation Finance Attention: Benjamin Holt Re: Acceleration Request for Cohen & Steers Income Opportunities REIT, Inc. Registration Statement on Form S-11 (File No. 333-269416)
Re:
Dear Ladies and Gentlemen:
Cohen & Steers Income Opportunities REIT, Inc. (the “Registrant”), pursuant to Rule 461 under the Securities Act of 1933, as amended, hereby requests that the effective date of the above-referenced Registration Statement on Form S-11 (the “Registration Statement”) be accelerated so that the Registration Statement may become effective at 4:00 p.m., Eastern Time, on February 21, 2023, or as soon as practicable thereafter.
The Registrant hereby authorizes Benjamin Wells and Ryan Bekkerus of Simpson Thacher & Bartlett LLP to orally modify or withdraw this request for acceleration.
We request that we be notified of such effectiveness by telephone call to Benjamin Wells at (212) 455-2516 or Ryan Bekkerus at (212) 455-2293.
[Signature Page Follows]
Very truly yours,
COHEN & STEERS INCOME OPPORTUNITIES REIT, INC.
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CORRESP 1 filename1.htm CORRESP VIA EDGAR February 17, 2023 Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Benjamin Holt Re: Acceleration Request for Cohen & Steers Income Opportunities REIT, Inc. Registration Statement on Form S-11 (File No. 333-269416) Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, we attach the request of our client, Cohen & Steers Income Opportunities REIT, Inc., that effectiveness of the above-referenced Registration Statement on Form S-11 be accelerated to 4:00 p.m., Eastern Time, on February 21, 2023, or as soon as practicable thereafter. Please do not hesitate to call me at (212) 455-2516 or Ryan Bekkerus at (212) 455-2293 with any questions. Sincerely, /s/ Benjamin Wells Benjamin Wells cc: U.S. Securities and Exchange Commission Jeffrey Gabor Jeffrey Lewis Kristina Marrone Cohen & Steers Income Opportunities REIT, Inc. Francis C. Poli Terri Liftin Jeffrey Pike Cohen & Steers Income Opportunities REIT, Inc. 280 Park Avenue New York, New York 10017 February 17, 2023 Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Benjamin Holt Re: Acceleration Request for Cohen & Steers Income Opportunities REIT, Inc. Registration Statement on Form S-11 (File No. 333-269416) Dear Ladies and Gentlemen: Cohen & Steers Income Opportunities REIT, Inc. (the “Registrant”), pursuant to Rule 461 under the Securities Act of 1933, as amended, hereby requests that the effective date of the above-referenced Registration Statement on Form S-11 (the “Registration Statement”) be accelerated so that the Registration Statement may become effective at 4:00 p.m., Eastern Time, on February 21, 2023, or as soon as practicable thereafter. The Registrant hereby authorizes Benjamin Wells and Ryan Bekkerus of Simpson Thacher & Bartlett LLP to orally modify or withdraw this request for acceleration. We request that we be notified of such effectiveness by telephone call to Benjamin Wells at (212) 455-2516 or Ryan Bekkerus at (212) 455-2293. [Signature Page Follows] Very truly yours, COHEN & STEERS INCOME OPPORTUNITIES REIT, INC. By: /s/ James S. Corl Name: James S. Corl Title: Chief Executive Officer & Chief Investment Officer