OTHER REQUIRED INFO

Item G.1.a.vi (attachment)

The registrant had pledged portfolio securities
as collateral to secure an outstanding loan
balance with a lender who is also the
registrant's securities lending counterparty. The
registrant permitted, subject to certain
conditions, its lender and securities lending
counterparty, as principal and not as agent for
the registrant, to rehypothecate such pledged
portfolio securities up to the amount of the
loan balance outstanding. The registrant
received a portion of the fees earned by its
lender and securities lending counterparty in
connection with this permitted rehypothecation
of portfolio securities. Other than acting as the
registrant's creditor, the registrant's lender and
securities lending counterparty did not provide
any services to the registrant in connection with
securities lending. The revenue split represents
an amount agreed between the registrant and
its lender as part of the economic terms on
which such lender extended credit to the
registrant. The registrant does not otherwise
engage in any securities lending activities.

INTERNAL CONTROL RPT

Report of Independent Registered Public Accounting
Firm


Board of Directors and Shareholders
RMR Mortgage Trust


In planning and performing our audit of the consolidated
financial statements of RMR Mortgage Trust (the Trust)
as of and for the year ended December 31, 2020, in
accordance with the standards of the Public Company
Accounting Oversight Board (United States) (PCAOB),
we considered the Trust's internal control over financial
reporting, including controls over safeguarding
securities, as a basis for designing our auditing
procedures for the purpose of expressing our opinion on
the consolidated financial statements and to comply with
the requirements of Form N-CEN, but not for the
purpose of expressing an opinion on the effectiveness of
the Trust's internal control over financial reporting.
Accordingly, we express no such opinion.

The management of the Trust is responsible for
establishing and maintaining effective internal control
over financial reporting. In fulfilling this responsibility,
estimates and judgments by management are required
to assess the expected benefits and related costs of
controls. A Trust's internal control over financial
reporting is a process designed to provide reasonable
assurance regarding the reliability of financial reporting
and the preparation of consolidated financial statements
for external purposes in accordance with generally
accepted accounting principles (GAAP). A Trust's
internal control over financial reporting includes those
policies and procedures that (a) pertain to the
maintenance of records that, in reasonable detail,
accurately and fairly reflect the transactions and
dispositions of the assets of the Trust; (b) provide
reasonable assurance that transactions are recorded as
necessary to permit preparation of consolidated financial
statements in accordance with GAAP, and that receipts
and expenditures of the Trust are being made only in
accordance with authorizations of management and
directors of the Trust; and (c) provide reasonable
assurance regarding prevention or timely detection of
unauthorized acquisition, use or disposition of a Trust's
assets that could have a material effect on the
consolidated financial statements.

Because of inherent limitations, internal control over
financial reporting may not prevent or detect
misstatements. Also, projections of any evaluation of
effectiveness to future periods are subject to the risk that
controls may become inadequate because of changes in
conditions, or that the degree of compliance with the
policies or procedures may deteriorate.

A deficiency in internal control over financial reporting
exists when the design or operation of a control does not
allow management or employees, in the normal course
of performing their assigned functions, to prevent or
detect misstatements on a timely basis. A material
weakness is a deficiency, or combination of deficiencies,
in internal control over financial reporting, such that there
is a reasonable possibility that a material misstatement
of the Trust's annual or interim consolidated financial
statements will not be prevented or detected on a timely
basis.


Our consideration of the Trust's internal control over
financial reporting was for the limited purpose described
in the first paragraph and would not necessarily disclose
all deficiencies in internal control that might be material
weaknesses under standards established by the
PCAOB. However, we noted no deficiencies in the
Trust's internal control over financial reporting and its
operation, including controls over safeguarding
securities that we consider to be a material weakness as
defined above as of December 31, 2020.

This report is intended solely for the information and use
of management and the Board of Trustees of the Trust
and the Securities and Exchange Commission and is not
intended to be and should not be used by anyone other
than these specified parties.



/s/ RSM US LLP
Boston, Massachusetts
February 24, 2021