-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 O5PGZyrDEW1/4sTSFIhxQfL/kLKbn0e9qZbXRYnlbtIXVODD/7Pi0Z2H3TK9Jgq2
 2kuVk9zTWahfwcrivNBo8A==

<SEC-DOCUMENT>0000000000-06-045597.txt : 20061207
<SEC-HEADER>0000000000-06-045597.hdr.sgml : 20061207
<ACCEPTANCE-DATETIME>20060920155715
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-045597
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060920

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ISTAR FINANCIAL INC
		CENTRAL INDEX KEY:			0001095651
		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE INVESTMENT TRUSTS [6798]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		1114 AVENUE OF THE AMERICAS 27TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10036
		BUSINESS PHONE:		2129309494

	MAIL ADDRESS:	
		STREET 1:		1114 AVENUE OF THE AMERICAS 27TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10036

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	STARWOOD FINANCIAL INC
		DATE OF NAME CHANGE:	19990923
PUBLIC REFERENCE ACCESSION NUMBER:		0001104659-06-016965
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
<PDF>
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