SEC Comment Letter 0000000000-24-011093 to Goldman Sachs Real Estate Finance Trust Inc (CIK 0002027537)
Goldman Sachs Real Estate Finance Trust Inc (CIK 0002027537)
Date: Oct. 1, 2024 · CIK: 0002027537 · Accession: 0000000000-24-011093
AI Filing Summary & Sentiment
File numbers found in text: 000-56667
Letter
October 1, 2024 Mallika Sinha Chief Financial Officer Goldman Sachs Real Estate Finance Trust Inc 200 West Street New York, New York 10282 Re:Goldman Sachs Real Estate Finance Trust Inc Amended Registration Statement on Form 10 Filed September 6, 2024 File No. 000-56667 Dear Mallika Sinha: We have reviewed your amended 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 to this letter, we may have additional comments. Amended Registration Statement on Form 10 NAV, page 150 1.Please revise your NAV template to identify the primary valuation method and the key assumptions used in the primary valuation method, including the weighted average for each key assumption and a quantitative example of the sensitivity of the estimate to changes in assumptions. 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.
October 1, 2024 Page 2 Please contact Peter McPhun at 202-551-3581 or Shannon Menjivar at 202-551-3856 if you have questions regarding comments on the financial statements and related matters. Please contact Ruairi Regan at 202-551-3269 or Pam Long at 202-551-3765 with any other questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc:Robert Bergdolt, Esq.
Show Raw Text
October 1, 2024
Mallika Sinha
Chief Financial Officer
Goldman Sachs Real Estate Finance Trust Inc
200 West Street
New York, New York 10282
Re:Goldman Sachs Real Estate Finance Trust Inc
Amended Registration Statement on Form 10
Filed September 6, 2024
File No. 000-56667
Dear Mallika Sinha:
We have reviewed your amended 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 to this letter, we may have additional comments.
Amended Registration Statement on Form 10
NAV, page 150
1.Please revise your NAV template to identify the primary valuation method and the key
assumptions used in the primary valuation method, including the weighted average for
each key assumption and a quantitative example of the sensitivity of the estimate to
changes in assumptions.
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.
October 1, 2024
Page 2
Please contact Peter McPhun at 202-551-3581 or Shannon Menjivar at 202-551-3856 if
you have questions regarding comments on the financial statements and related matters. Please
contact Ruairi Regan at 202-551-3269 or Pam Long at 202-551-3765 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc:Robert Bergdolt, Esq.