# EDGAR Filing Document

**Accession Number:** 0001095651
**File Stem:** 0001104659-23-007073
**Filing Date:** 2023-1
**Character Count:** 2635
**Document Hash:** a9b7d0badf2cce30814003ad89c51200
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-007073.hdr.sgml**: 20230228

**ACCESSION NUMBER**: 0001104659-23-007073

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230126

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ISTAR INC.
- **CENTRAL INDEX KEY:** 0001095651
- **STANDARD INDUSTRIAL CLASSIFICATION:** REAL ESTATE INVESTMENT TRUSTS [6798]
- **IRS NUMBER:** 956881527
- **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:** 2129309400

**MAIL ADDRESS:**
- **STREET 1:** 1114 AVENUE OF THE AMERICAS
- **STREET 2:** 39TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10036

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** ISTAR FINANCIAL INC
- **DATE OF NAME CHANGE:** 20000501

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** STARWOOD FINANCIAL INC
- **DATE OF NAME CHANGE:** 19990923

**iStar Inc.<br> 1114 Avenue of the Americas, 39th Floor<br> New York, New York 10036**

January 26, 2023

**<u>VIA EDGAR</u>**

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-6010

Attention: Victor Rivera Melendez, Staff Attorney <br> Jeffrey Gabor, Staff Attorney

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| | |
|:---|:---|
| Re: | **iStar Inc.** |
|  | **Registration Statement on Form S-4** |
|  | **File No. 333-268822** |

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Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, we hereby respectfully request acceleration of the effective date of the Registration Statement on Form S-4 (File No. 333-268822) (as amended, the "**Registration Statement**") of iStar Inc., so that such Registration Statement will be declared effective as of 4:00 p.m. (Eastern time) on January 30, 2023, or as soon thereafter as practicable.

Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Clifford Chance US LLP, by calling Kathleen L. Werner at (212) 878-8526.

Thank you for your assistance in this matter.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **ISTAR INC.** | **ISTAR INC.** |
| By: | /s/ Douglas B. Heitner |
|  | Name: Douglas B. Heitner |
|  | Title: Chief Legal Officer |

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| | |
|:---|:---|
| cc: | Kathleen L. Werner, Clifford Chance US LLP |
|  | Eric L. Schiele, Kirkland & Ellis LLP |
|  | Michael P. Brueck, Kirkland & Ellis LLP |
|  | David L. Perechocky, Kirkland & Ellis LLP |

---