TREMONT MORTGAGE TRUST
TWO NEWTON PLACE
255 WASHINGTON STREET, SUITE 300
NEWTON, MASSACHUSETTS 02458
VIA EDGAR
Ms. Kim McManus
Office of Real Estate and Commodities
United States Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
| September 11, 2017 |
RE: | Tremont Mortgage Trust Registration Statement |
Dear Ms. McManus:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Tremont Mortgage Trust (the “Registrant”) hereby requests that the effective date of the above-referenced registration statement be accelerated so that it will be declared effective at 3:00 p.m., Eastern Time, on September 13, 2017, or as soon as practicable thereafter. By separate letter, the underwriters of the issuance of the securities being registered have joined in this request for acceleration.
The Registrant respectfully requests that it be notified of such effectiveness by a telephone call to Margaret R. Cohen of Skadden, Arps, Slate, Meagher & Flom LLP at (617) 573-4859 and that such effectiveness also be confirmed in writing.
| Very truly yours, | ||
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| Tremont Mortgage Trust | ||
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| By: | /s/ G. Douglas Lanois | |
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| Name: | G. Douglas Lanois |
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| Title: | Chief Financial Officer and Treasurer |