SEC Comment Letter 0000000000-23-012877 to Starwood Credit Real Estate Income Trust (CIK 0001986395)
Starwood Credit Real Estate Income Trust (CIK 0001986395)
Date: Nov. 27, 2023 · CIK: 0001986395 · Accession: 0000000000-23-012877
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File numbers found in text: 000-56577
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United States securities and exchange commission logo
November 27, 2023
Dennis G. Schuh
Chief Executive Officer and President
Starwood Credit Real Estate Income Trust
2340 Collins Avenue
Miami Beach, FL 33139
Re:Starwood Credit Real Estate Income Trust
Amendment No. 3 to Form 10-12G
Filed October 31, 2023
File No. 000-56577
Dear Dennis G. Schuh:
We have reviewed your filing 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 and any amendment you may file in response to this letter,
we may have additional comments.
Form 10
General
1.We note your response to the staff’s comments about the company’s status as an
investment company as defined in sections 3(a)(1)(A) and 3(a)(1)(C) of the Investment
Company Act of 1940, as amended (“Investment Company Act”). Please supplement
your risk factor disclosure to add discussion about the company’s intention to rely on
section 3(c)(6) of the Investment Company Act and the company’s subsidiaries’ intention
to rely on section 3(c)(5) of the Investment Company Act.
FirstName LastNameDennis G. Schuh
Comapany NameStarwood Credit Real Estate Income Trust
November 27, 2023 Page 2
FirstName LastName
Dennis G. Schuh
Starwood Credit Real Estate Income Trust
November 27, 2023
Page 2
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 Frank Knapp at 202-551-3805 or Kristina Marrone at 202-551-3429 if you
have questions regarding comments on the financial statements and related matters. Please
contact Pearlyne Paulemon at 202-551-8714 or Brigitte Lippmann at 202-551-3713 with any
other questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Ryan Bekkerus, Esq.