AB Commercial Real Estate Private Debt Fund
Filed: 21 Sep 21, 12:00am
 | Cira Centre | |
| 2929 Arch Street | ||
| Philadelphia, PA 19104-2808 | ||
| +1 215 994 4000 Main | ||
| +1 215 994 2222 Fax | ||
| www.dechert.com | ||
| ||
| MICHAEL DARBY | ||
| michael.darby@dechert.com | ||
| +1 215 994 2088 Direct | ||
| +1 215 655 2088 Fax | ||
September 21, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Real Estate & Construction
100 F Street, N.E.
Washington, DC 20549
Attention:
Ronald E. Alper
Jonathan Burr
Re: AB Commercial Real Estate Private Debt Fund, LLC
Registration Statement on Form 10-12G
Filed August 2, 2021
File No. 000-56320
Gentlemen:
On behalf of AB Commercial Real Estate Private Debt Fund, LLC, a Delaware limited liability company (the “Company”), we hereby respond to the comments raised by the staff of the Office of Real Estate & Construction of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission in a letter dated August 7, 2021 regarding the Company’s Registration Statement on Form 10 (File No. 000-56320) filed on August 2, 2021 (the “Registration Statement”).
The Company respectfully acknowledges the Staff’s comments requesting that the Company file the relevant financial statements. The Company has concurrently filed pre-effective amendment no. 1 to the Registration Statement via EDGAR, which includes the requested financial statements.
| Ronald E. Alper and Jonathan Burr September 21, 2021 Page 2 |
If you have any questions or if you require additional information, please do not hesitate to contact the undersigned by telephone at (215) 994-2088 or by email at michael.darby@dechert.com.
Sincerely,
/s/ Michael Darby
Michael Darby
cc: Bradford Stanley
AB Commercial Real Estate Private Debt Fund, LLC
Ralph R. Mazzeo
Kenneth Rasamny
Dorothy Hill
Dechert LLP