Terra Property Trust, Inc.
550 Fifth Avenue, 6th Floor
New York, New York 10036
July 14, 2022
VIA EDGAR AND E-MAIL
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attention: Nana McLean
| Re: | Terra Property Trust, Inc. (the “Company”) Registration Statement on Form S-4 (File No. 333-265836), as amended (the “Registration Statement”)—Acceleration Request |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), the Company hereby requests that the Securities and Exchange Commission (the “Commission”) accelerate the effective date of the above-referenced Registration Statement and declare the Registration Statement effective under the Securities Act at 4:00 p.m., Eastern Time, on July 18, 2022, or as soon thereafter as practicable. We also request that the Commission specifically confirm such effective date and time to us in writing.
[Signature Page Follows]
Sincerely, | ||
TERRA PROPERTY TRUST, INC. | ||
By: | /s/ Vikram S. Uppal | |
Vikram S. Uppal | ||
Chief Executive Officer | ||
