Correspondence - Amendment 7

0001193125-12-395143.txt : 20121026 0001193125-12-395143.hdr.sgml : 20121026 20120918133855 ACCESSION NUMBER: 0001193125-12-395143 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20120918 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MVP REIT, Inc. CENTRAL INDEX KEY: 0001546609 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 454963335 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 8880 W. SUNSET, SUITE 220 CITY: LAS VEGAS STATE: NV ZIP: 89148 BUSINESS PHONE: (702)227-0965 MAIL ADDRESS: STREET 1: 8880 W. SUNSET, SUITE 220 CITY: LAS VEGAS STATE: NV ZIP: 89148 FORMER COMPANY: FORMER CONFORMED NAME: MVP Monthly Income Realty Trust, Inc. DATE OF NAME CHANGE: 20120405 CORRESP 1 filename1.htm Correspondence - Amendment 7


		555 WEST FIFTH STREET LOS ANGELES CALIFORNIA 90013-1024 TELEPHONE: 213.892.5200 FACSIMILE: 213.892.5454 WWW.MOFO.COM		MORRISON & FOERSTER LLP NEW YORK, SAN FRANCISCO, LOS ANGELES, PALO ALTO, SACRAMENTO, SAN DIEGO, DENVER, NORTHERN VIRGINIA, WASHINGTON, D.C. TOKYO, LONDON, BRUSSELS, BEIJING, SHANGHAI, HONG KONG

				Writer’s Direct Contact 213/892-5251 HCohn@mofo.com

September 18, 2012

Via EDGAR Filing and Overnight Delivery

Michael McTiernan

Assistant Director

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re:

MVP REIT, Inc. (formerly known as MVP Monthly Income Realty Trust, Inc.)

Amendment No. 7 to the Registration Statement on Form S-11

Filed September 18, 2012

(File No. 333-180741)

Dear Mr. McTiernan:

On behalf of our client, MVP REIT, Inc. (the “Company”), we are transmitting for filing Amendment No. 7 (the “Amendment”) to the Registration Statement on Form S-11 (File No. 333-180741) (the “Registration Statement”). A courtesy copy will be provided that is marked to show changes from Amendment No. 6 to the Registration Statement filed with the Securities and Exchange Commission on September 6, 2012.

The Amendment is being filed to clarify the maximum amount of organization and offering expenses (including selling commissions) payable by the Company in response to comments from FINRA. See pages 17, 21, 66, 84, 171 and II-1. In addition, the Company has filed amendments to its Selling Agreements with Source Capital Group, Inc. and Ashton Garnett Securities, LLC. See Exhibit 1.3 and 1.4. At the request of FINRA, the amendments delete a provision in each Selling Agreement providing for the advancement of selling commissions by the Company to the selling agent. The Company also has filed an amendment to its Charter amending Sections 9.2 and 9.3 of the Charter pertaining to investment limitations at the request of a state examiner. See Exhibit 3.7.

**********




Michael McTiernan September 18, 2012 Page Two

Should you have any further questions or comments regarding the captioned filing, please direct them to me at (213) 892-5251 or Ben Chung at (213) 892-5562.

Very truly yours,

/s/ Hillel T. Cohn

Hillel T. Cohn

Enclosures

cc:	Erin E. Martin — Securities and Exchange Commission

Jorge Bonilla — Securities and Exchange Commission

Dan Gordon — Securities and Exchange Commission

Michael V. Shustek — MVP REIT, Inc.

Ira Levine, Esq. — Levine Garfinkel & Eckersley

Sharon A. Kroupa, Esq. — Venable LLP

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