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May 14, 2019
VIA EDGAR AND FACSIMILE
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Real Estate and Commodities
100 F Street, NE
Washington, D.C. 20549
Attention: Sara von Althann
RE: | Tremont Mortgage Trust |
| Registration Statement on Form S-11, as amended |
| File No. 333-231224 | |
Dear Ms. von Althann:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Tremont Mortgage Trust (the “Registrant”) hereby requests that the effective date of the above-referenced registration statement be accelerated so that it will be declared effective at 3:30 p.m., Eastern Time, on May 16, 2019, or as soon as practicable thereafter.
The Registrant respectfully requests that it be notified of such effectiveness by a telephone call to Howard E. Berkenblit of Sullivan & Worcester LLP at (617) 338-2979 and that such effectiveness also be confirmed in writing.
[Signature page follows]
United States Securities and Exchange Commission
May 14, 2019
Page 2
| Very truly yours, |
| |
| Tremont Mortgage Trust |
| |
| By: | /s/ David M. Blackman |
| | Name: | David M. Blackman |
| | Title: | President and Chief Executive Officer |
Signature Page to Acceleration Request