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Attn:	Tom Kluck
	Legal Branch Chief
	Office of Real Estate and Commodities

Re:	Highlands REIT, Inc. Form 10-12G Filed March 18, 2016
	File No. 000-55580

Dear Mr. Kluck:

On behalf of Highlands REIT, Inc., a Maryland corporation (the “Company”), we hereby transmit for filing under the Securities Exchange Act of 1934, as amended, Amendment No. 1 (“Amendment No. 1”) to the Company’s Registration Statement on Form 10 (the “Registration Statement”) originally filed on March 18, 2016, including certain exhibits. Certain copies of Amendment No. 1 marked against the Registration Statement filed on March 18, 2016 will also be provided to the staff of the Securities and Exchange Commission.

If you have any questions regarding Amendment No. 1 or need additional information, please do not hesitate to contact me by telephone at (312) 876-7681 or cathy.birkeland@lw.com.

Very truly yours,

/s/ Cathy A. Birkeland

Cathy A. Birkeland

of LATHAM & WATKINS LLP

Enclosures

cc: Richard Vance, President and Chief Executive Officer, Highlands REIT, Inc.