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                     January 25, 2024

       Gregory Falk
       Chief Financial Officer
       JLL Income Property Trust, Inc.
       333 West Wacker Drive
       Chicago, IL 60606

                                                        Re: JLL Income Property
Trust, Inc.
                                                            Form 10-K for the
year ended December 31, 2022
                                                            File No. 000-51948

       Dear Gregory Falk:

              We have completed our review of your filing. 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.




                     Sincerely,


                     Division of Corporation Finance

                     Office of Real Estate & Construction