December 26, 2017
VIA EDGAR AND FACSIMILE
United States Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| Re: | Starwood Real Estate Income Trust, Inc. |
Registration Statement on FormS-11
FileNo. 333-220997
Acceleration Request
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Starwood Real Estate Income Trust, Inc. (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, as then amended, effective as of 12:00 p.m. on December 27, 2017, or as soon thereafter as practicable. 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 the foregoing, please contact Jason Goode of Alston & Bird LLP, counsel to the Company, at (404)881-7986.
Sincerely,
| /s/ John P. McCarthy, Jr. |
John P. McCarthy, Jr. Chief Executive Officer and President |
| cc: | Ms. Rosemarie A. Thurston, Alston & Bird LLP |
Mr. Jason W. Goode, Alston & Bird LLP