# EDGAR Filing Document

**Accession Number:** 0001953366
**File Stem:** 0001104659-23-034782
**Filing Date:** 2023-3
**Character Count:** 2008
**Document Hash:** 4bae1a5820ea24e910f8f884bf0b7902
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-034782.hdr.sgml**: 20230419

**ACCESSION NUMBER**: 0001104659-23-034782

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230321

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Star Holdings
- **CENTRAL INDEX KEY:** 0001953366
- **STANDARD INDUSTRIAL CLASSIFICATION:** LESSORS OF REAL PROPERTY, NEC [6519]
- **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

STAR HOLDINGS

1114 Avenue of the Americas

39<sup>th</sup> Floor

New York, New York 10036

March 21, 2023

**<u>BY EDGAR</u>**

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn: Ruairi Regan<br> Real Estate & Construction

Star Holdings

<u>Registration Statement on Form 10 (File No. 001-41572)</u>

Dear Mr. Regan:

In accordance with Rule 12d1-2 promulgated under the Securities Exchange Act of 1934, as amended, Star Holdings hereby respectfully requests that the effective date of its Registration Statement on Form 10 (File No. 001-41572) (the "<u>Registration Statement</u>") be accelerated by the U.S, Securities and Exchange Commission to 4:30 p.m., New York City time, on March 22, 2023, or as soon thereafter as practicable.

It would be appreciated if, as soon as the Registration Statement is declared effective, you would so inform the undersigned at (212) 930-9485 or Kathleen Werner of Clifford Chance US LLP at (212) 878-8526.

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| |
|:---|
| Yours truly, |
| STAR HOLDINGS |
| /s/ Douglas Heitner |
| Douglas Heitner |
| Chief Legal Officer |

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