nref20231226_corresp.htm

0001437749-23-035414.txt : 20240130 0001437749-23-035414.hdr.sgml : 20240130 20231227161540 ACCESSION NUMBER: 0001437749-23-035414 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20231227 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NexPoint Real Estate Finance, Inc. CENTRAL INDEX KEY: 0001786248 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] ORGANIZATION NAME: 05 Real Estate & Construction IRS NUMBER: 842178264 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 300 CRESCENT COURT STREET 2: SUITE 700 CITY: DALLAS STATE: TX ZIP: 75201 BUSINESS PHONE: 214-276-6300 MAIL ADDRESS: STREET 1: 300 CRESCENT COURT STREET 2: SUITE 700 CITY: DALLAS STATE: TX ZIP: 75201 CORRESP 1 filename1.htm nref20231226_corresp.htm

NexPoint Real Estate Finance, Inc.

300 Crescent Court, Suite 700

Dallas, TX 75201

December 27, 2023

BY EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re:

NexPoint Real Estate Finance, Inc.

Registration Statement on Form S-3

Filed December 20, 2023

File No. 333-276177

Ladies and Gentlemen:

Pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, NexPoint Real Estate Finance, Inc. respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 5:00 p.m. Washington D.C. time on December 29, 2023, or as soon thereafter as practicable.

Please call Charlie Haag of Winston & Strawn LLP at (214) 453-6494 to provide notice of the effectiveness of the Registration Statement.

[Signature Page Follows]

	Very truly yours, NexPoint Real Estate Finance, Inc.


	By:	/s/ Brian Mitts
	Name: Brian Mitts Title: Chief Financial Officer, Executive VP-Finance, Secretary and Treasurer

cc:	Charlie Haag, Winston & Strawn LLP

Justin Reinus, Winston & Strawn LLP