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                 June 15, 2021

       G. Douglas Lanois
       Chief Financial Officer and Treasurer
       RMR Mortgage Trust
       Two Newton Place, 255 Washington Street, Suite 300
       Newton, Massachusetts 02458

                                                        Re: RMR Mortgage Trust
                                                            Registration
Statement on Form S-4
                                                            Filed June 9, 2021
                                                            File No. 333-256951

       Dear Mr. Lanois:

              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 Hannah Menchel at 202-551-5702 or Erin E. Martin
at 202-551-3391 with
       any questions.




                 Sincerely,


                 Division of Corporation Finance

                 Office of Real Estate & Construction