# EDGAR Filing Document

**Accession Number:** 0001711929
**File Stem:** 0001193125-26-028317
**Filing Date:** 2026-1
**Character Count:** 2300
**Document Hash:** 80471d3a387e0baea7da609560273705
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-26-028317.hdr.sgml**: 20260319

**ACCESSION NUMBER**: 0001193125-26-028317

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260129

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Starwood Real Estate Income Trust, Inc.
- **CENTRAL INDEX KEY:** 0001711929
- **STANDARD INDUSTRIAL CLASSIFICATION:** REAL ESTATE INVESTMENT TRUSTS [6798]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 822023409
- **STATE OF INCORPORATION:** MD
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 2340 COLLINS AVENUE
- **CITY:** MIAMI BEACH
- **STATE:** FL
- **ZIP:** 33139
- **BUSINESS PHONE:** 305-695-5500

**MAIL ADDRESS:**
- **STREET 1:** 2340 COLLINS AVENUE
- **CITY:** MIAMI BEACH
- **STATE:** FL
- **ZIP:** 33139

Starwood real estate income trust, inc.

2340 COLLINS AVENUE

MIAMI BEACH, FL 33139

(305) 695-5500

January 29, 2026

*VIA EDGAR*

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Re: Starwood Real Estate Income Trust, Inc.

Registration Statement on Form S-11

File No. 333-288705

Request for Acceleration

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Starwood Real Estate Income Trust, Inc. (the "Company") hereby requests that the Securities and Exchange Commission (the "Commission") accelerate the effective date of the above-referenced Registration Statement and declare the Registration Statement, as then amended, effective as of 4:30 p.m., Eastern Time, on February 3, 2026, or as soon as practicable thereafter.

The Company hereby authorizes Jason Goode of Alston & Bird LLP, counsel to the Company, to orally modify or withdraw this request for acceleration.

The Company requests the Commission to specifically confirm such effective date and time to Jason Goode of Alston & Bird LLP at (404) 881-7986.

Sincerely,

STARWOOD REAL ESTATE INCOME TRUST, INC.

---

| | |
|:---|:---|
| By: | /s/ Matthew Guttin |
| Name: | Matthew Guttin |
| Title: | Chief Compliance Officer and Secretary |

---

cc: Mr. Jason W. Goode, Alston & Bird LLP

Ms. Lindsey L. G. Magaro, Alston & Bird LLP

------