STARWOOD REAL ESTATE INCOME TRUST, INC.
1601 WASHINGTON AVENUE, SUITE 800
MIAMI BEACH, FLORIDA 33139
(305) 695-5500
May 28, 2021
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Re: Starwood Real Estate Income Trust, Inc.
Registration Statement on Form S-11
File No. 333-249719
Request for Acceleration
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 4:30 p.m., on June 2, 2021, or as soon as practicable thereafter. 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,
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| STARWOOD REAL ESTATE INCOME TRUST, INC. | ||
| By: | /s/ Matthew Guttin | |
| Name: | Matthew Guttin | |
| Title: | Chief Compliance Officer and Secretary | |
| cc: | Ms. Rosemarie A. Thurston, Alston & Bird LLP |
Mr. Jason W. Goode, Alston & Bird LLP
