[Capital Trust, Inc. Letterhead]
June 23, 2011
VIA EDGAR AND FACSIMILE
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
Attention: Folake Ayoola
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Re: |
Capital Trust, Inc. |
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Registration Statement on Form S-3 |
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Filed June 1, 2011 |
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File No. 333-174646 |
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, we hereby request acceleration of the effective date of the Registration Statement on Form S-3 (No. 333-174646) (the “Registration Statement”) of Capital Trust, Inc. (the “Registrant”). We respectfully request that the Registration Statement become effective as of 4:30 p.m., Washington, D.C. time, on June 24, 2011, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Paul, Hastings, Janofsky & Walker LLP, by calling Keith Pisani at (212) 318-6053.
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Very truly yours, | |
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CAPITAL TRUST, INC. | |
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By: |
/s/ Stephen D. Plavin |
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Name: |
Stephen D. Plavin |
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Title: |
Chief Executive Officer |
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cc: |
Michael L. Zuppone, Esq. Keith D. Pisani, Esq. |