0001104659-22-127613.txt : 20230419 0001104659-22-127613.hdr.sgml : 20230419 20221216093103 ACCESSION NUMBER: 0001104659-22-127613 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20221216 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Star Holdings CENTRAL INDEX KEY: 0001953366 IRS NUMBER: 000000000 STATE OF INCORPORATION: MD 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: 212 930-9400 MAIL ADDRESS: STREET 1: 1114 AVENUE OF THE AMERICAS STREET 2: 39TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10036 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

 

December 16, 2022

 

Via EDGAR Filing  

 

Re:       Star Holdings Registration Statement on Form 10

 

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

Ladies and Gentlemen:

 

On behalf of Star Holdings, a Maryland statutory trust, we hereby transmit for filing under the Securities Exchange Act of 1934, as amended, a registration statement on Form 10 relating to the registration of the common shares of beneficial interest of Star Holdings, a Maryland statutory trust. Star Holdings is currently a wholly-owned subsidiary of iStar Inc., a Maryland corporation. Star Holdings has been formed to own and manage certain assets of iStar that will be separated from iStar prior to the closing of the previously-announced all-stock merger between iStar and Safehold Inc., a Maryland corporation, pursuant to the Agreement and Plan of Merger, dated August 10, 2022. iStar intends to distribute all of its equity interests in Star Holdings to the stockholders of iStar prior to the closing of the merger.

 

For the information of the staff of the Securities and Exchange Commission, we have also transmitted for filing today a Form S-4 registration statement for the registration of shares of common stock of iStar that will be issued to the stockholders of Safehold in connection with the merger.

 

If you have any questions about the above-referenced Form 10 Registration Statement, please contact Kathleen L. Werner of Clifford Chance US LLP, counsel to Star Holdings, at (212) 878-8526.

 

Very truly yours,  
   
/s/ Kathleen L. Werner  

 

Kathleen L. Werner, Esq.

Clifford Chance US LLP