# EDGAR Filing Document

**Accession Number:** 0001465128
**File Stem:** 0001628280-23-001251
**Filing Date:** 2023-1
**Character Count:** 2243
**Document Hash:** ad0c70784405c9a9196df798ec3b0e3f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001628280-23-001251.hdr.sgml**: 20230217

**ACCESSION NUMBER**: 0001628280-23-001251

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230119

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** STARWOOD PROPERTY TRUST, INC.
- **CENTRAL INDEX KEY:** 0001465128
- **STANDARD INDUSTRIAL CLASSIFICATION:** REAL ESTATE INVESTMENT TRUSTS [6798]
- **IRS NUMBER:** 270247747
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** C/O STARWOOD CAPITAL GROUP
- **STREET 2:** 591 WEST PUTNAM AVENUE
- **CITY:** GREENWICH
- **STATE:** CT
- **ZIP:** 06830
- **BUSINESS PHONE:** (203) 422-7700

**MAIL ADDRESS:**
- **STREET 1:** C/O STARWOOD CAPITAL GROUP
- **STREET 2:** 591 WEST PUTNAM AVENUE
- **CITY:** GREENWICH
- **STATE:** CT
- **ZIP:** 06830

![image_0.jpg](image_0.jpg)

January 19, 2023

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

Division of Corporation Finance

Office of Real Estate & Construction

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Shannon Menjivar, Accounting Branch Chief

William Demarest, Staff Accountant

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| | |
|:---|:---|
| Re: | **STARWOOD PROPERTY TRUST, INC.** |
| | **Form 10-K for the year ended December 31, 2021** |
| | **Filed February 25, 2022** |
| | **File No. 001-34436** |

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Ladies and Gentlemen:

Starwood Property Trust, Inc. appreciated the opportunity to discuss with you on January 18, 2023 our response letter dated December 20, 2022. We understand that the Staff currently has no additional comments regarding the Woodstar sale adjustment to our calculation of Distributable Earnings. We also understand that the Staff has left it to our discretion to provide the disclosure enhancements we proposed in the response letter.

We appreciate the Staff's attention to this review. If you should have any questions regarding the above or require further information, please do not hesitate to contact me by phone at 305-695-5470 or by email at rpaniry@starwood.com.

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| |
|:---|
| Very truly yours, |
| /s/ RINA PANIRY |
| Rina Paniry |
| Chief Financial Officer |

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cc: Michael McTiernan, Hogan Lovells US LLP

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