SEC Comment Letter 0000000000-24-014060 to EQT Exeter Real Estate Income Trust, Inc. (CIK 0001946997)
EQT Exeter Real Estate Income Trust, Inc. (CIK 0001946997)
Date: Dec. 19, 2024 · CIK: 0001946997 · Accession: 0000000000-24-014060
AI Filing Summary & Sentiment
File numbers found in text: 333-273163
Letter
December 19, 2024 J. Peter Lloyd Chief Financial Officer and Director EQT Exeter Real Estate Income Trust, Inc. Five Radnor Corporate Center 100 Matsonford Road, Suite 250 Radnor, PA 19087 Re:EQT Exeter Real Estate Income Trust, Inc. Form 10-K for the year ended December 31, 2023 Form 10-Q for the quarterly period ended September 30, 2024 File No. 333-273163 Dear J. Peter Lloyd: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Form 10-Q for the quarterly period ended September 30, 2024 Notes to Consolidated Financial Statements (Unaudited) 3. Investment in Real Estate, page 10 1.We note your disclosure of your acquisitions during the nine months ended September 30, 2024. Please tell us how you determined it was unnecessary to provide audited financial statements and pro forma financial information for these acquired entities. Refer to Rule 8-05 and Rule 8-06 of Regulation S-X. In closing, 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 Eric McPhee at 202-551-3693 or Jennifer Monick at 202-551-3295 with any questions.
December 19, 2024 Page 2 Sincerely, Division of Corporation Finance Office of Real Estate & Construction
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December 19, 2024
J. Peter Lloyd
Chief Financial Officer and Director
EQT Exeter Real Estate Income Trust, Inc.
Five Radnor Corporate Center
100 Matsonford Road, Suite 250
Radnor, PA 19087
Re:EQT Exeter Real Estate Income Trust, Inc.
Form 10-K for the year ended December 31, 2023
Form 10-Q for the quarterly period ended September 30, 2024
File No. 333-273163
Dear J. Peter Lloyd:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment.
Please respond to this letter within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments.
Form 10-Q for the quarterly period ended September 30, 2024
Notes to Consolidated Financial Statements (Unaudited)
3. Investment in Real Estate, page 10
1.We note your disclosure of your acquisitions during the nine months ended September
30, 2024. Please tell us how you determined it was unnecessary to provide audited
financial statements and pro forma financial information for these acquired entities.
Refer to Rule 8-05 and Rule 8-06 of Regulation S-X.
In closing, 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 Eric McPhee at 202-551-3693 or Jennifer Monick at 202-551-3295
with any questions.
December 19, 2024
Page 2
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction