United States securities and exchange commission logo August 27, 2021 Jerome Baglien Chief Financial Officer Benefit Street Partners Realty Trust, Inc. 1345 Avenue of the Americas, Suite 32A New York, New York 10105 Re: Benefit Street Partners Realty Trust, Inc. Registration Statement filed on Form S-4 Filed August 20, 2021 File No. 333-258947 Dear Mr. Baglien: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Gregory Herbers at 202-551-8028 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Michael McTiernan