 | Vanessa J. Schoenthaler Direct: (212) 899-9781 Email: vschoenthaler@sfgh.com 230 Park Avenue, Ste. 908 New York, New York 10169 Office: (212) 899-9780 www.SFGH.com |
March 23, 2021
Via EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Real Estate & Construction
100 F Street, N.E.
Washington, D.C. 20549
Attention: Mr. Ruairi Regan and Ms. Pam Long
| Re: | Belpointe REIT, Inc. |
| | Post-Qualification Amendment No. 14 on Form 1-A |
| | Filed March 18, 2021 |
| | File No. 024-10923 |
Dear Mr. Regan and Ms. Long:
On behalf of Belpointe REIT, Inc. (the “Company”), we are submitting this letter with reference to the above-captioned Post-Qualification Amendment No. 14 to the Company’s Offering Statement on Form 1-A (File No. 024-10923), filed with the Commission on March 18, 2021 (the “Offering Statement”).
Pursuant to Rule 461 under the Securities Act of 1933, as amended, we now respectfully request that the qualification date of the Offering Statement be accelerated and that the Offering Statement be declared qualified on March 25, 2021 at 4:00 PM, or as soon thereafter as is reasonably practicable.
Very truly yours,
SUGAR FELSENTHAL GRAIS & HELSINGER LLP
/s/ Vanessa Schoenthaler
Vanessa Schoenthaler
| cc: | Brandon E. Lacoff, Chief Executive Officer Belpointe REIT, Inc. |