[Letterhead of Bluerock Homes Trust, Inc.]
September 21, 2022
VIA EDGAR
Jeffrey Gabor
Division of Corporation Finance
Office of Real Estate & Construction
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: Bluerock Homes Trust, Inc.
Registration Statement on Form 10-12B
File No. 001-41322
Dear Mr. Gabor:
Reference is made to the Registration Statement on Form 10 (File No. 001-41322) (as amended to date, the Registration Statement), filed by Bluerock Homes Trust, Inc. (the “Company”) with the U.S. Securities and Exchange Commission (the “Commission”).
The Company hereby requests that the effective date for the Registration Statement be accelerated to 8:00 a.m., Eastern time, on September 26, 2022, or as soon as practicable thereafter, pursuant to Section 12(d) of the U.S. Securities Exchange Act of 1934, as amended, and Rule 12d1-2 thereunder.
If the Staff has any further questions or comments concerning this letter, or if you require any additional information, please feel free to contact the Company’s counsel, Victor Goldfeld or Elizabeth A. Ingriselli of Wachtell, Lipton, Rosen & Katz, at (212) 403-1005 or (212) 403-1130, respectively. We request that we be notified of the effectiveness of the Registration Statement by a telephone call to Mr. Goldfeld or Ms. Ingriselli and that such effectiveness also be confirmed in writing.
Mr. Jeffrey Gabor
September 21, 2022
Page 2
| Sincerely, |
| |
| Bluerock Homes Trust, Inc. |
| |
| /s/ Jason Emala |
| Name: | Jason Emala |
| Title: | Chief Legal Officer and Secretary |
cc: Victor Goldfeld
Wachtell, Lipton, Rosen & Katz
Elizabeth A. Ingriselli
Wachtell, Lipton, Rosen & Katz