[NexPoint Real Estate Finance, Inc. Letterhead]
July 15, 2020
BY EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
| Re: | NexPoint Real Estate Finance, Inc. |
Registration Statement on Form S-11 |
File No. 333-239862 |
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, NexPoint Real Estate Finance, Inc., a Maryland corporation (the “Company”), hereby requests that the effectiveness of its Registration Statement on Form S-11 (the “Registration Statement”) be accelerated so that the Registration Statement will become effective on July 17, 2020 at 6:00 a.m., Eastern time, or as soon thereafter as practicable. The Company respectfully requests that you confirm the Registration Statement has been declared effective by notifying Justin Reinus of Winston & Strawn LLP at 214.453.6566.
Should you have any questions regarding this request, please contact Justin Reinus of Winston & Strawn LLP at 214.453.6566. Thank you for your attention to this matter.
Very truly yours,
NEXPOINT REAL ESTATE FINANCE, INC. |
| /s/ Brian Mitts |
| Brian Mitts |
| Chief Financial Officer, Executive VP-Finance, Secretary and Treasurer |
| cc: | Justin S. Reinus, Partner, Winston & Strawn LLP |
Charles T. Haag, Partner, Winston & Strawn LLP |
Robert K. Smith, Partner, Hunton Andrews Kurth LLP |
James V. Davidson, Partner, Hunton Andrews Kurth LLP |
