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Direct Dial Number | E-mail Address |
(212) 455-2948 | jkaufman@stblaw.com |
January 11, 2017
Re: KKR Real Estate Finance Trust Inc. Draft Registration Statement on Form S-11
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Ladies and Gentlemen:
On behalf of KKR Real Estate Finance Trust Inc. (the “Company”), we hereby confidentially submit a draft Registration Statement on Form S-11 (the “Registration Statement”) pursuant to Section 6(e) of the Securities Act of 1933, as amended (the “Securities Act”), for non-public review by the Staff of the Securities and Exchange Commission prior to the public filing of the Registration Statement. The Registration Statement relates to the Company’s proposed offering of shares of its common stock. The Company qualifies as an “emerging growth company” within the meaning of Section 6(e) of the Securities Act.
Please do not hesitate to contact me at (212) 455-2948 with any questions you may have regarding this confidential submission.
| Very truly yours, |
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| /s/ Joseph H. Kaufman |
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| Joseph H. Kaufman |