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SEC Comment Letter for FORTRESS CREDIT REALTY INCOME TRUST (CIK 0002026738) — May 7, 2026

FORTRESS CREDIT REALTY INCOME TRUST (CIK 0002026738)
Date: May 7, 2026 · CIK: 0002026738 · Accession: 0000000000-26-004667

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File numbers found in text: 000-56685

Date
May 7, 2026
Author
Avraham Dreyfuss
Form
UPLOAD
Company
FORTRESS CREDIT REALTY INCOME TRUST (CIK 0002026738)

Letter

May 7, 2026 Avraham Dreyfuss Chief Financial Officer FORTRESS CREDIT REALTY INCOME TRUST 1345 Avenue of the Americas New York, NY. 10105 Re: FORTRESS CREDIT REALTY INCOME TRUST Form 10-K for the year ended December 31, 2025 Filed on March 24, 2026 File No. 000-56685 Dear Avraham Dreyfuss: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Real Estate & Construction

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May 7, 2026
Avraham Dreyfuss
Chief Financial Officer
FORTRESS CREDIT REALTY INCOME TRUST
1345 Avenue of the Americas
New York, NY. 10105
Re: FORTRESS CREDIT REALTY INCOME TRUST
Form 10-K for the year ended December 31, 2025
Filed on March 24, 2026
File No. 000-56685
Dear Avraham Dreyfuss:
            We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction