KKR Real Estate Select Trust Inc.
30 Hudson Yards
New York, NY 10001
May 14, 2021
Securities and Exchange Commission
Division of Investment Management
100 F Street, N.E.
Washington, D.C. 20549
Attn.: Christopher Bellacicco and Lauren Hamilton
| Re: | KKR Real Estate Select Trust Inc. |
| Registration Statement on Form N-2 |
| File No. 333-238753 |
Ladies and Gentlemen:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, KKR Real Estate Select Trust Inc. (the “Fund”) hereby respectfully requests acceleration of the effective date of the above captioned Registration Statement on Form N-2 so that it will become effective by 10:00 A.M., Eastern Time, on May 18, 2021 or as soon as practicable thereafter. KKR Capital Markets LLC, the Fund’s distributor, joins in the request of the Fund for acceleration.
| Very truly yours, | ||
| KKR Real Estate Select Trust Inc. | ||
| By: | /s/ Lori Hoffman | |
| Name: | Lori Hoffman | |
| Title: | Chief Legal Officer and Secretary | |
| KKR Capital Markets LLC | ||
| By: | /s/ Adam Smith | |
| Name: | Adam Smith | |
| Title: | Chief Executive Officer | |