Via EDGAR
January 21, 2015
Mr. Eric McPhee
Staff Accountant
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
| Re: | Strategic Realty Trust, Inc. |
Form 10-K for fiscal year ended December 31, 2013
Filed March 31, 2014
File No. 0-54376
Dear Mr. McPhee:
On behalf of Strategic Realty Trust, Inc. (the “Company”), in connection with the comment letter from the staff of the Commission’s Division of Corporation Finance to Terri Garnick, Chief Financial Officer of the Company, dated December 19, 2014, regarding the above-referenced filing, the Company acknowledges that:
| · | the Company is responsible for the adequacy and accuracy of the disclosure in the filing; |
| · | staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
| · | the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Very truly yours,
Strategic Realty Trust, Inc.
/s/ Andrew Batinovich
Andrew Batinovich
Chief Executive Officer