Correspondence 0001193125-23-247508 from Starwood Credit Real Estate Income Trust (CIK 0001986395)
Starwood Credit Real Estate Income Trust (CIK 0001986395)
Date: Sept. 29, 2023 · CIK: 0001986395 · Accession: 0001193125-23-247508
AI Filing Summary & Sentiment
File numbers found in text: 000-56577
Referenced dates: September 27, 2023
Letter
VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549
Dear Ladies and Gentlemen:
On behalf of Starwood Credit Real Estate Income Trust (the “Company”), we hereby transmit via EDGAR to the staff (the “Staff”) of the Division of Corporation Finance of the U.S. Securities and Exchange Commission Pre-Effective Amendment No. 2 to the above-referenced registration statement on Form 10-12G initially filed on August 3, 2023, as amended by Pre-Effective Amendment No. 1, filed on September 14, 2023 (the “Registration Statement”). The Company acknowledges that the Staff provided comments relating to the Registration Statement in its letter dated September 27, 2023 (the “Comments”). As discussed with the Staff, the Company is not responding to the Comments with this filing and will respond to the Comments in a future Post-Effective Amendment to the Registration Statement.
Please do not hesitate to call me at (202) 636-5924, Benjamin Wells at (212) 455-2516, or Ryan Bekkerus at (212) 455-2293 with any questions you may have regarding this filing.
Very truly yours,
/s/ Daniel B.
Honeycutt
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CORRESP 1 filename1.htm SEC Response Letter Simpson Thacher & Bartlett LLP 425 LEXINGTON AVENUE NEW YORK, NY 10017-3954 TELEPHONE: +1-212-455-2000 FACSIMILE: +1-212-455-2502 September 29, 2023 VIA EDGAR Re: Starwood Credit Real Estate Income Trust Amendment No. 1 to Form 10-12G Filed September 14, 2023 File No. 000-56577 Ms. Pearlyne Paulemon U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Dear Ladies and Gentlemen: On behalf of Starwood Credit Real Estate Income Trust (the “Company”), we hereby transmit via EDGAR to the staff (the “Staff”) of the Division of Corporation Finance of the U.S. Securities and Exchange Commission Pre-Effective Amendment No. 2 to the above-referenced registration statement on Form 10-12G initially filed on August 3, 2023, as amended by Pre-Effective Amendment No. 1, filed on September 14, 2023 (the “Registration Statement”). The Company acknowledges that the Staff provided comments relating to the Registration Statement in its letter dated September 27, 2023 (the “Comments”). As discussed with the Staff, the Company is not responding to the Comments with this filing and will respond to the Comments in a future Post-Effective Amendment to the Registration Statement. Please do not hesitate to call me at (202) 636-5924, Benjamin Wells at (212) 455-2516, or Ryan Bekkerus at (212) 455-2293 with any questions you may have regarding this filing. Very truly yours, /s/ Daniel B. Honeycutt Daniel B. Honeycutt cc: U.S. Securities and Exchange Commission Brigitte Lippmann Frank Knapp Kristina Marrone Starwood Credit Real Estate Income Trust Dennis G. Schuh, Trustee, Chief Executive Officer and President