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                                                          April 29, 2026

James R. Barry
Chief Financial Officer
SmartStop Self Storage REIT, Inc.
10 Terrace Road
Ladera Ranch, CA 92694

       Re: SmartStop Self Storage REIT, Inc.
           Form 10-K for the fiscal year ended December 31, 2025
           File No. 001-42584
Dear James R. Barry:

       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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CORRESP
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 CORRESP

   April 24, 2026   VIA EDGAR   Securities and Exchange Commission Division of Corporation Finance Office of Real Estate & Construction 100 F Street, N.E. Washington, D.C. 20549 Attn: Jeffrey Lewis; Isaac Esquivel

 Re:
 SmartStop Self Storage REIT, Inc.

 Form 10-K for the fiscal year ended December 31, 2025

 Form 8-K filed February 25, 2026

 File No. 001-42584

   Dear Gentlemen:   This letter is sent in response to your letter dated April 14, 2026, setting forth your comments to the review of the SmartStop Self Storage REIT, Inc.’s financial statements. We have reproduced your comments and included our responses below your comments. Form 10-K for the fiscal year ended December 31, 2025 Notes to Consolidated Financial Statements Note 6. Investments in Unconsolidated Real Estate Ventures, page F-31 1. Please tell us your consideration of providing financial statements pursuant to Rule 3-09 of Regulation S-X and summarized financial information pursuant to Rule 4-08(g) of Regulation S-X and ASC 323-10-50-3c for your equity method investments in unconsolidated real estate ventures and managed REITs. RESPONSE : In our consideration of providing financial statements or summarized financial information for our equity method investments in our unconsolidated real estate ventures and Managed REITs, we evaluated and performed the requisite calculations pursuant to Rule 3-09 of Regulation S-X (“Rule 3-09”) and Rule 4-08(g) of Regulation S-X (“Rule 4-08(g)”). With respect to the Investment Test and Income Test required by Rule 3-09, we determined that none of our equity method investments were in excess of the 20% thresholds. Therefore, separate financial statements of the equity method investees were not required. Similarly, with respect to the Investment Test, Asset Test and Income Test, in accordance with Rule 4-08(g), both individually and in the aggregate, we determined that we were not in excess of any of the 10% thresholds. Therefore, summarized financial information about our equity method investees was not required. The results of the Investment Test, Asset Test and Income Test (determined using the revenue criterion), as of and for the year ended December 31, 2025, as applicable, in the aggregate were approximately 6.9%, 5.4% and 3.3%, respectively. We also considered the disclosure requirement in ASC 323-10-50-3c. In addition to the results from the Investment Test, Asset Test and Income Test discussed above, we determined that the results reported in our Consolidated Statement of Operations under the line-items of “Equity in losses from investments in unconsolidated real estate ventures” and “Equity in losses from investments in Managed REITs”, were not quantitatively material, either individually or in the aggregate relative
 SmartStop Self Storage | 10 Terrace Road, Ladera Ranch, CA 92694 | 949.429.6600 | smartstop.com

 to our Consolidated Statement of Operations. Further, the carrying amount of investments in our investees common equity within the scope of ASC 323 represented approximately 1.8% of our total assets as of December 31, 2025, which we did not consider quantitatively significant. We also considered qualitative factors associated with our equity method investments, including that generally in our other disclosures there is a minimal level of discussion of our equity method investments and their impact on our financial condition and results of operations, which is consistent with the above quantitative considerations. Similarly, there were no other qualitative factors to otherwise conclude that our equity method investments were material in relation to our financial position or results of operations. Therefore, we concluded that the presentation of summarized financial information was not required in our Form 10-K.   Form 8-K filed February 25, 2026 Exhibit 99.1 Outlook for Full Year 2026, page 14 2. We note that you disclose full year 2026 guidance for non-GAAP measures, including Net operating income, Managed REIT EBITDA and Third-party platform adjusted EBITDA, without providing a reconciliation to the most directly related GAAP measure. In future filings, please include such reconciliation or, alternatively, provide a statement that the information could not be presented without unreasonable efforts under Item 10(e)(1)(i)(B) of Regulation S-K. Refer also to Questions 102.10(a) and 102.10(b) of the Corporation Finance Interpretations (“CFIs”) for Non-GAAP Financial Measures.   RESPONSE: We acknowledge the Staff’s comment and confirm that in future filings, we will provide such reconciliations or, alternatively, if applicable, provide a statement that the information could not be presented without unreasonable efforts under Item 10(e)(1)(i)(B) of Regulation S-K, as applicable. If you have any questions, or require additional information or documents, please contact the undersigned. Very truly yours,   SMARTSTOP SELF STORAGE REIT, INC.     By: /s/ James R. Barry James R. Barry Chief Financial Officer and Treasurer Phone: (949) 542-4513 Direct Email: jbarry@smartstop.com)   cc: H. Hirsch, Nelson Mullins Riley & Scarborough LLP N. Look, General Counsel and Secretary, SmartStop Self Storage REIT, Inc. Brent Horak, BDO USA, P.C.
 SmartStop Self Storage | 10 Terrace Road, Ladera Ranch, CA 92694 | 949.429.6600 | smartstop.com

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<TEXT>
 April 14, 2026

James R. Barry
Chief Financial Officer
SmartStop Self Storage REIT, Inc.
10 Terrace Road
Ladera Ranch, CA 92694

 Re: SmartStop Self Storage REIT, Inc.
 Form 10-K for the fiscal year ended December 31, 2025
 Form 8-K filed February 25, 2026
 File No. 001-42584
Dear James R. Barry:

 We have limited our review of your filing to the financial statements
and related
disclosures and have the following comments.

 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-K for the fiscal year ended December 31, 2025
Notes to Consolidated Financial Statements
Note 6. Investments in Unconsolidated Real Estate Ventures, page F-31

1. Please tell us your consideration of providing financial statements
pursuant to Rule 3-09
 of Regulation S-X and summarized financial information pursuant to Rule
4-08(g) of
 Regulation S-X and ASC 323-10-50-3c for your equity method investments
in
 unconsolidated real estate ventures and managed REITs.
Form 8-K filed February 25, 2026
Exhibit 99.1
Outlook for Full Year 2026, page 14

2. We note that you disclose full year 2026 guidance for non-GAAP measures,
including
 Net operating income, Managed REIT EBITDA and Third-party platform
adjusted
 EBITDA, without providing a reconciliation to the most directly related
GAAP measure.
 In future filings, please include such reconciliation or, alternatively,
provide a statement
 April 14, 2026
Page 2

 that the information could not be presented without unreasonable efforts
under Item
 10(e)(1)(i)(B) of Regulation S-K. Refer also to Questions 102.10(a) and
102.10(b) of the
 Corporation Finance Interpretations ("CFIs") for Non-GAAP Financial
Measures.
 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 Jeffrey Lewis at 202-551-6216 or Isaac Esquivel at
202-551-3395 with
any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Real Estate
& Construction
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CORRESP
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 CORRESP

 March 28, 2025
 VIA EDGAR U.S. Securities and Exchange
Commission Division of Corporation Finance 100 F Street,
N.E., Washington, D.C. 20549-3233

 Re:
 SmartStop Self Storage REIT, Inc.
 Registration Statement on Form S-11, as amended
 File No. 333-264449
 Ladies and Gentlemen: On behalf of SmartStop
Self Storage REIT, Inc. (the “Company”), and pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned hereby requests that the effective date of the above referenced Registration Statement on Form S-11, as amended (the “Registration Statement”), be accelerated to April 1, 2025 at 4:00 pm Eastern Time, or as soon thereafter as practicable or at such later time as the Company or its counsel may
orally request via telephone call to the staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission. It
would be appreciated if, as soon as the Registration Statement is declared effective, you would inform Michael K. Rafter of Nelson Mullins Riley & Scarborough LLP, counsel to the Company, at
 (404) 322-6627.

 Very truly yours,

 SmartStop Self Storage REIT, Inc.

 By:

 /s/ H. Michael Schwartz

 H. Michael Schwartz

 Chief Executive Officer

 cc:
 Mr. James Barry
 Mr. Nicholas Look
 Mr. Michael K. Rafter, Nelson Mullins Riley & Scarborough LLP
 Mr. Julian T. H. Kleindorfer, Latham & Watkins LLP

CORRESP
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 CORRESP

 March 28, 2025
 Via EDGAR Office of Real Estate &
Construction U.S. Securities and Exchange Commission
 Division of Corporation Finance 100 F Street, N.E.
 Washington, D.C. 20549-3233 Attention: Ruairi Regan

 Re:

 SmartStop Self Storage REIT, Inc. Registration
Statement on Form S-11, as amended File
No. 333-264449

 Acceleration Request

     Requested Date: April 1, 2025

     Requested Time: 4:00 P.M. Eastern Time
 Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), we hereby join in the request of
SmartStop Self Storage REIT, Inc. (the “Company”) that the effective date of the Company’s Registration Statement on Form S-11 (File No. 333-264449),
as amended, be accelerated to April 1, 2025 at 4:00 p.m. Eastern Time or as soon thereafter as practicable. The following is supplemental
information supplied under Rule 418(a)(7) and Rule 460 under the Act:

 (i)
 Dates of distribution: March 24, 2025 through the date hereof.
 (ii)   Pursuant to Rule 460 of the General Rules and Regulations of the Securities and Exchange Commission under the Act,
please be advised that there will be distributed to each underwriter or dealer, who is reasonably anticipated to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus as appears to be
reasonable to secure the adequate distribution of the preliminary prospectus.

 (iii)
 We have been informed by the participating underwriters that they have complied and will comply with the
requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
 [SIGNATURE PAGE FOLLOWS]
 Very truly yours,
 J.P. Morgan Securities LLC
 Wells Fargo Securities, LLC 
 KeyBanc Capital Markets Inc.
 BMO Capital Markets Corp.
 Truist Securities, Inc. 

 As Representatives of the Underwriters

 J.P. Morgan Securities LLC

 By:

 /s/ Samantha Carter

 Name: Samantha Carter

 Title: Vice President

 Wells Fargo Securities, LLC

 By:

 /s/ Rohit Mehta

 Name: Rohit Mehta

 Title: Managing Director

 KeyBanc Capital Markets Inc.

 By:

 /s/ Jaryd Banach

 Name: Jaryd Banach

 Title: Managing Director, Head of REGAL ECM

 BMO Capital Markets Corp.

 By:

 /s/ Eric Benedict

 Name: Eric Benedict

 Title: Co-Head, Global Equity Capital Markets

 Truist Securities, Inc.

 By:

 /s/ West Riggs

 Name: West Riggs

 Title: Managing Director

United States securities and exchange commission logo
October 5, 2023
CERTIFIED MAIL
RETURN RECEIPT REQUESTED
James R. Barry
Chief Financial Officer and Treasurer
SmartStop Self Storage REIT, Inc.
10 Terrace Road
Ladera Ranch, CA 92694
Re:SmartStop Self Storage REIT, Inc.
Registration Statement on Form S-11
Filed April 22, 2022
File No. 333-264449
Dear James R. Barry:
            It has been more than nine months since you last amended this registration statement and
it is now out of date. Within 30 days from the date of this letter, you should either:
•amend it to comply with the applicable requirements of the Securities Act of 1933, the rules
and regulations under the Act, and the requirements of the form; or
•file a request for withdrawal.

            If you requested confidential treatment for portions of any exhibits to your registration
statement and you request withdrawal of that registration statement, please submit a concurrent
request for withdrawal of your application for confidential treatment.
            If you do not amend the registration statement or file a request for withdrawal (or provide
us with a satisfactory explanation of why you have not done either) within 30 days, we may enter
an order declaring the registration statement abandoned under rule 479 of the Act.
            Please contact Joseph Ambrogi at 202-551-4821 or Ruairi Regan at 202-551-3269 with
any questions.

 FirstName LastNameJames R. Barry
 Comapany NameSmartStop Self Storage REIT, Inc.
 October 5, 2023 Page 2
 FirstName LastName
James R. Barry
SmartStop Self Storage REIT, Inc.
October 5, 2023
Page 2
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction

United States securities and exchange commission logo
May 3, 2022
James R. Barry
Chief Financial Officer and Treasurer
SmartStop Self Storage REIT, Inc.
10 Terrace Road
Ladera Ranch, CA 92694
Re:SmartStop Self Storage REIT, Inc.
Registration Statement on Form S-11
Filed April 22, 2022
File No. 333-264449
Dear Mr. Barry:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration.  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 Joseph Ambrogi at 202-551-4821 or Ruairi Regan at 202-551-3269 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc:       Erin Reeves McGinnis, Esq.

CORRESP
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CORRESP

 April 14, 2022

VIA EDGAR

 Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street, N.E., Mail
Stop 4561

 Washington, D.C. 20549

 Attention: Joe Ambrogi

Re:
 SmartStop Self Storage REIT, Inc.

Registration Statement on Form S-4

File No. 333-264087

Ladies and Gentlemen:

 In accordance with Rule
461 under the Securities Act of 1933, SmartStop Self Storage REIT, Inc. (the “Company”) hereby requests that the Securities and Exchange Commission (the “Commission”) accelerate the effective date of the above-captioned
Registration Statement in order that the Registration Statement shall become effective at 9:00 A.M. (ET) on April 18, 2022 or as soon thereafter as practicable.

Please contact Michael K. Rafter (404-322-6627) or Erin Reeves
McGinnis (404-322-6208) of Nelson Mullins Riley & Scarborough LLP, counsel to the Company, with any questions about this acceleration request. Please notify
either of the foregoing when this request for acceleration of effectiveness of the Registration Statement has been granted.

 Very truly yours,

 SmartStop Self Storage REIT, Inc.

By:

 /s/ H. Michael Schwartz

H. Michael Schwartz

Chief Executive Officer

United States securities and exchange commission logo
April 14, 2022
James R. Barry
Chief Financial Officer and Treasurer
SmartStop Self Storage REIT, Inc.
10 Terrace Road
Ladera Ranch, CA 92694
Re:SmartStop Self Storage REIT, Inc.
Registration Statement on Form S-4
Filed April 1, 2022
File No. 333-264087
Dear Mr. Barry:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration.  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 Joseph Ambrogi at 202-551-4821 or Ruairi Regan at 202-551-3269 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc:       Erin Reeves McGinnis, Esq.

CORRESP
1
filename1.htm

SEC Acceleration Request

 January 7, 2021

VIA EDGAR TRANSMISSION

 Securities and Exchange
Commission

 Division of Corporation Finance

 100 F Street,
N.E.

 Washington, D.C. 20549

 Attention: Stacie Gorman

Re:
 SmartStop Self Storage REIT, Inc.

Registration Statement on Form S-4 (Registration
No. 333-251306)

 Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, SmartStop Self Storage REIT, Inc. (the “Company”) hereby
requests that the Securities and Exchange Commission accelerate the effective date of the above-captioned Registration Statement in order that the Registration Statement shall become effective at 9:00 A.M. (ET) on January 11, 2021 or as soon
thereafter as practicable.

 Please contact Michael K. Rafter (404-322-6627) or Erin Reeves
McGinnis (404-322-6208) of Nelson Mullins Riley & Scarborough LLP, counsel to the Company, with any questions about this acceleration request. Please also
notify either of the foregoing when this request for acceleration of effectiveness of the Registration Statement has been granted.

Very truly yours,

SmartStop Self Storage REIT, Inc.

By:

 /s/ Michael McClure

Name:

Michael McClure

Title:

Chief Executive Officer

United States securities and exchange commission logo
December 18, 2020
Michael McClure
Chief Executive Officer
SmartStop Self Storage REIT, Inc.
10 Terrace Road
Ladera Ranch, CA 92694
Re:SmartStop Self Storage REIT, Inc.
Form S-4
Filed December 11, 2020
File No. 333-251306
Dear Mr. McClure:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration.  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 Stacie Gorman at 202-551-3585 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc:       Michael K. Rafter, Esq.