NexPoint Real Estate Finance, Inc.
300 Crescent Court, Suite 700
Dallas, TX 75201
December 27, 2023
BY EDGAR
U.S. 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-3
Filed December 20, 2023
File No. 333-276177
Ladies and Gentlemen:
Pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, NexPoint Real Estate Finance, Inc. respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 5:00 p.m. Washington D.C. time on December 29, 2023, or as soon thereafter as practicable.
Please call Charlie Haag of Winston & Strawn LLP at (214) 453-6494 to provide notice of the effectiveness of the Registration Statement.
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| Very truly yours,
NexPoint Real Estate Finance, Inc. |
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| By: | /s/ Brian Mitts |
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| Name: Brian Mitts Title: Chief Financial Officer, Executive VP-Finance, Secretary and Treasurer |
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cc: | Charlie Haag, Winston & Strawn LLP |
Justin Reinus, Winston & Strawn LLP
