0001104659-21-094921.txt : 20210824 0001104659-21-094921.hdr.sgml : 20210824 20210722162641 ACCESSION NUMBER: 0001104659-21-094921 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210722 FILER: COMPANY DATA: COMPANY CONFORMED NAME: RMR Mortgage Trust CENTRAL INDEX KEY: 0001452477 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 000000000 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO NEWTON PLACE STREET 2: 255 WASHINGTON STREET, SUITE 300 CITY: NEWTON STATE: MA ZIP: 02458 BUSINESS PHONE: 617-332-9530 MAIL ADDRESS: STREET 1: TWO NEWTON PLACE STREET 2: 255 WASHINGTON STREET, SUITE 300 CITY: NEWTON STATE: MA ZIP: 02458 FORMER COMPANY: FORMER CONFORMED NAME: RMR Real Estate Income Fund DATE OF NAME CHANGE: 20120123 FORMER COMPANY: FORMER CONFORMED NAME: RMR Asia Pacific Real Estate Fund DATE OF NAME CHANGE: 20090616 FORMER COMPANY: FORMER CONFORMED NAME: New RMR Asia Pacific Real Estate Fund DATE OF NAME CHANGE: 20081218 CORRESP 1 filename1.htm

RMR MORTGAGE TRUST

Two Newton Place, 255 Washington Street, Suite 300

Newton, Massachusetts 02458

VIA EDGAR

July 22, 2021

United States Securities and Exchange Commission
Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Hannah Menchel and Erin E. Martin

RE:

RMR Mortgage Trust
Registration Statement on Form S-4
File No. 333-256951
Request for Acceleration

Dear Mr. Morris:

Reference is made to the Registration Statement on Form S-4 (File No. 333-256951) filed by RMR Mortgage Trust (the “Company”) with the United States Securities and Exchange Commission (the “SEC”), as amended (the “Registration Statement”).

The Company hereby requests that the Registration Statement be made effective at 4:00 p.m., Eastern Time, on Monday, July 26, 2021 (the “Effectiveness Time”), or as soon as possible thereafter, in accordance with Rule 461 of the General Rules and Regulations promulgated under the Securities Act of 1933, as amended.

Please contact Faiz Ahmad of Skadden, Arps, Slate, Meagher & Flom LLP at (302) 651-3250 with any questions you may have concerning this letter, or if you require any additional information. The Company also requests that you please notify Mr. Ahmad by telephone when this request for acceleration of effectiveness of the Registration Statement has been granted.

		Sincerely,

		RMR MORTGAGE TRUST

		By:	/s/ Thomas J. Lorenzini
		Name:	Thomas J. Lorenzini
		Title:	President

cc:	Faiz Ahmad, Esq.
	Skadden, Arps, Slate, Meagher & Flom LLP