May 28, 2021
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporate Finance
100 F Street, NE
Washington, DC 20549
| Re: | Terra Property Trust, Inc. Request for Acceleration of Effectiveness File No. 333-255321 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Terra Property Trust, Inc. (the “Company”) hereby requests that the Securities and Exchange Commission (the “Commission”) accelerate the effective date of its Registration Statement on Form S-11 (File No. 333-255321) and declare the Registration Statement, as then amended, effective as of 4:30 p.m. Eastern Time on June 2, 2021, or as soon thereafter as practicable, or at such later time as the Company or its counsel may orally requests via telephone call to the Staff. The Company also requests the Commission to specifically confirm such effective date and time to the Company in writing.
If you have any questions regarding this request, please contact Michael J. Kessler of Alston & Bird LLP, counsel to the Company, at (212) 210-9566.
| Sincerely, | ||
| /s/ Gregory M. Pinkus | ||
| Gregory M. Pinkus | ||
| Chief Financial Officer, Chief Operating Officer, Treasurer and Secretary |
| cc: | Rosemarie A. Thurston, Alston & Bird LLP Michael J. Kessler, Alston & Bird LLP |