0001104659-15-045147.txt : 20150922 0001104659-15-045147.hdr.sgml : 20150922 20150612163119 ACCESSION NUMBER: 0001104659-15-045147 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20150612 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ISTAR FINANCIAL INC CENTRAL INDEX KEY: 0001095651 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 956881527 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1114 AVENUE OF THE AMERICAS STREET 2: 39TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10036 BUSINESS PHONE: 2129309400 MAIL ADDRESS: STREET 1: 1114 AVENUE OF THE AMERICAS STREET 2: 39TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10036 FORMER COMPANY: FORMER CONFORMED NAME: ISTAR FINANCIAL INC DATE OF NAME CHANGE: 20000501 FORMER COMPANY: FORMER CONFORMED NAME: STARWOOD FINANCIAL INC DATE OF NAME CHANGE: 19990923 CORRESP 1 filename1.htm

		CLIFFORD CHANCE US LLP
		31 WEST 52ND STREET
		NEW YORK, NY 10019-6131
		TEL +1 212 878 8000
		FAX +1 212 878 8375
		www.cliffordchance.com

	Your reference:
	Our reference:
U.S. Securities and Exchange Commission	Direct Dial: +1 212 878 8526
100 F Street, N.E.	E-mail: Kathleen.werner@cliffordchance.com
Washington, D.C. 20549-0404
	June 12, 2015

Re: iStar Financial Inc. Schedule TO

Ladies and Gentlemen:

On behalf of iStar Financial Inc., we enclose for filing a Schedule TO relating to an issuer offer to exchange common stock of the issuer and/or cash for equity securities previously purchased by employees of the issuer as part of an incentive compensation program in 2002. The offer is being made to all holders of such equity securities, which group comprises approximately 35 current and former employees of iStar Financial Inc.

Thank you for your attention to this filing. Please contact me with any questions at 212-878-8526.

Sincerely,
/s/ Kathleen L. Werner
Kathleen L. Werner

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