May 14, 2019
VIA EDGAR AND FACSIMILE
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Real Estate and Commodities
100 F Street, NE
Washington, D.C. 20549
Attention: Sara von Althann
|
RE: |
Tremont Mortgage Trust | |
|
|
Registration Statement on Form S-11, as amended | |
|
|
File No. 333-231224 |
|
Dear Ms. von Althann:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Tremont Mortgage Trust (the “Registrant”) hereby requests that the effective date of the above-referenced registration statement be accelerated so that it will be declared effective at 3:30 p.m., Eastern Time, on May 16, 2019, or as soon as practicable thereafter.
The Registrant respectfully requests that it be notified of such effectiveness by a telephone call to Howard E. Berkenblit of Sullivan & Worcester LLP at (617) 338-2979 and that such effectiveness also be confirmed in writing.
[Signature page follows]