FS CREDIT REAL ESTATE INCOME TRUST, INC.
201 ROUSE BOULEVARD
PHILADELPHIA, PA 19112
(215) 495-1150
February 26, 2021
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
| Re: | FS Credit Real Estate Income Trust, Inc. |
Registration Statement on Form S-11
File No. 333-240261
Request for Acceleration
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, FS Credit Real Estate Income Trust, Inc. (the “Company”) hereby requests that the Securities and Exchange Commission (the “Commission”) accelerate the effective date of the above-referenced Registration Statement and declare the Registration Statement, as then amended, effective as of 4:30 p.m., on March 2, 2021, or as soon as practicable thereafter. The Company also requests the Commission to specifically confirm such effective date and time to the Company in writing.
If you have any questions regarding the foregoing, please contact Jason Goode of Alston & Bird LLP, counsel to the Company, at (404) 881-7986.
| Sincerely, | ||
| FS CREDIT REAL ESTATE INCOME TRUST, INC. | ||
| By: | /s/ Michael C. Forman | |
| Name: | Michael C. Forman | |
| Title: | President, Chief Executive Officer and Chairman | |
| cc: | Ms. Rosemarie A. Thurston, Alston & Bird LLP |
Mr. Jason W. Goode, Alston & Bird LLP