0001144204-18-066008.txt : 20190412 0001144204-18-066008.hdr.sgml : 20190412 20181221152054 ACCESSION NUMBER: 0001144204-18-066008 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20181221 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Benefit Street Partners Realty Trust, Inc. CENTRAL INDEX KEY: 0001562528 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 000000000 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 9 WEST 57TH STREET, SUITE 4920 CITY: NEW YORK STATE: NY ZIP: 10019 BUSINESS PHONE: (212) 588-6770 MAIL ADDRESS: STREET 1: 9 WEST 57TH STREET, SUITE 4920 CITY: NEW YORK STATE: NY ZIP: 10019 FORMER COMPANY: FORMER CONFORMED NAME: Realty Finance Trust, Inc. DATE OF NAME CHANGE: 20150217 FORMER COMPANY: FORMER CONFORMED NAME: ARC Realty Finance Trust, Inc. DATE OF NAME CHANGE: 20121119 CORRESP 1 filename1.htm

Hogan Lovells US LLP

Columbia Square

555 Thirteenth Street, NW

Washington, DC 20004

T +1 202 637 5600

F +1 202 637 5910

www.hoganlovells.com

December 21, 2018

CORRESPONDENCE FILED VIA EDGAR

Mr. Eric McPhee

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re:

Benefit Street Partners Realty Trust, Inc.

Form 10-K for the fiscal year ended December 31, 2017

Filed March 16, 2018

File No. 000-55188

Dear Mr. McPhee:

This letter is submitted on behalf of Benefit Street Partners Realty Trust, Inc. (the “Company”) in response to your letter of comment dated December 20, 2018 with respect to the above referenced Form 10-K. For your convenience, the Staff’s comment is reported below in italics immediately preceding the Company’s response.

Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations, page 36

Please expand your disclosure in future filings to quantify the average quarterly balance of your repurchase agreements for each of the past three years, the period end balance for each of those quarters and the maximum balance at any month-end. Please also provide a discussion explaining the causes and business reasons for significant variances among these amounts.

Response: The Company notes the Staff’s comment and confirms it will expand its disclosure in future filings in the manner requested by the Staff.

****

Please direct any questions or comments regarding the response of the Company to the undersigned at 202-637-5684.

	Sincerely,

	/s/ Michael E. McTiernan

	Michael E. McTiernan

cc:

Jerome Baglien, Chief Financial Officer, Benefit Street Partners Realty Trust, Inc.

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