TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo November 16, 2021 Kay Neely Chief Financial Officer and Treasurer Sila Realty Trust, Inc. 4890 West Kennedy Blvd., Suite 650 Tampa, FL 33609 Re: Sila Realty Trust, Inc. Form 8-K/A filed July 23, 2021 Form 10-K filed March 24, 2021 File No. 000-55435 Dear Kay Neely: We have reviewed your filings and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to the comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to the comment, we may have additional comments. Form 8-K/A Filed on July 23, 2021 Item 8.01 Other Events 1. We note your disclosure that your estimated value per share is $9.95 as of May 31, 2021. Please revise disclosures in future filings to include the key assumptions used in the primary valuation method, including either a range or the weighted average for each key assumption. 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. Kay Neely Sila Realty Trust, Inc. November 16, 2021 Page 2 You may contact Babette Cooper, Staff Accountant, at 202-551-3396 or Wilson Lee, Staff Accountant, at 202-551-3468 if you have any questions. FirstName LastNameKay Neely Sincerely, Comapany NameSila Realty Trust, Inc. Division of Corporation Finance November 16, 2021 Page 2 Office of Real Estate & Construction FirstName LastName