December 19, 2024

Paul P. Egge
Chief Financial Officer
Stellar Bancorp, Inc.
9 Greenway Plaza, Suite 110
Houston, Texas 77046

       Re: Stellar Bancorp, Inc.
           Form 10-K for the Fiscal Year Ended December 31, 2023
           File No. 001-38280
Dear Paul P. Egge:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comment.

       Please respond to this letter 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 a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 10-K for the Fiscal Year Ended December 31, 2023
Item 7. Management's Discussion and Analysis of Financial Condition and Results
of
Operations, page 42

1.     We note that commercial real estate loans (including multi-family
residential) totaled
       $4.1 billion, or 51.3%, of the total loan portfolio at December 31,
2023. In addition,
       we note from your disclosure on page 9 of Exhibit 99.2 of your Third
Quarter 2024
       Earnings Presentation that your CRE portfolio is broadly diversified by
property type
       including loans secured by retail, warehouse, convenience store,
multifamily, etc.
       Please revise your disclosures, in future filings, to provide
disaggregation and
       quantification of the composition of your CRE loan portfolio by property
type and
       other characteristics (e.g., current weighted average and/or range of
loan-to-value
       ratios, occupancy rates, etc.). For example, your disclosure should
include details
       similar to those provided on slide 9 as well as other details relevant
to the
       understanding of this significant portion of your loan portfolio.
       In closing, we remind you that the company and its management are
responsible for
the accuracy and adequacy of their disclosures, notwithstanding any review,
comments,
 December 19, 2024
Page 2

action or absence of action by the staff.

      Please contact Sarmad Makhdoom at 202-551-5776 or Michael Henderson at
202-
551-3364 with any questions.



                                                      Sincerely,

                                                      Division of Corporation
Finance
                                                      Office of Finance