VIA EDGAR
Ms. Pearlyne Paulemon
Mr. Jeffrey Gabor
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
June 26, 2023
| Re: | Bluerock Homes Trust, Inc. (the “Registrant”) |
| Registration Statement on Form S-11 (File No. 333-269415) |
Dear Ms. Paulemon and Mr. Gabor:
Bluerock Homes Trust, Inc. hereby withdraws its letter submitted to the staff of the Securities and Exchange Commission on June 22, 2023 requesting acceleration of effectiveness of its registration statement on Form S-11, as amended (File No. 333-269415), to 4:00 p.m., Eastern Time, on June 26, 2023.
Very truly yours,
BLUEROCK HOMES TRUST, INC.
By: /s/ Jason Emala
Name: Jason Emala
Title: Chief Legal Officer and Secretary
