# EDGAR Filing Document

**Accession Number:** 0001903382
**File Stem:** 0000000000-25-010713
**Filing Date:** 2025-9
**Character Count:** 3461
**Document Hash:** f979a03e0113b37d73af7200f21cf12d
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-010713.hdr.sgml**: 20260630

**ACCESSION NUMBER**: 0000000000-25-010713

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250930

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Bluerock Homes Trust, Inc.
- **CENTRAL INDEX KEY:** 0001903382
- **STANDARD INDUSTRIAL CLASSIFICATION:** REAL ESTATE INVESTMENT TRUSTS [6798]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 874211187
- **STATE OF INCORPORATION:** MD
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 001-41322

**BUSINESS ADDRESS:**
- **STREET 1:** 1345 AVENUE OF THE AMERICAS
- **STREET 2:** 32ND FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10105
- **BUSINESS PHONE:** 2128431601

**MAIL ADDRESS:**
- **STREET 1:** 1345 AVENUE OF THE AMERICAS
- **STREET 2:** 32ND FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10105
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001410578-25-000400

## Text-Extract

```

                                                             September 30, 2025

Christopher J. Vohs
Chief Financial Officer
Bluerock Homes Trust, Inc.
919 Third Avenue
40th Floor
New York, NY 10022

       Re: Bluerock Homes Trust, Inc.
           Form 10-K for the fiscal year ended December 31, 2024
           Response dated September 5, 2025
           File No. 001-41322
Dear Christopher J. Vohs:

        We have reviewed your September 5, 2025 response to our comment letter
and have
the following comment.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 10-K for the fiscal year ended December 31, 2024
Notes to Consolidated Financial Statements
Note 3 - Acquisition of Real Estate, page F-15

1.     We note from your response dated September 5, 2025 to prior comment 1
that a
       lender unaffiliated with the company financed the acquisition by funding
$23.7M in
       first mortgage proceeds into title escrow. We further note that in your
letter dated
       August 1, 2025, your view that all debt secured by an acquired real
estate operation at
       closing     whether existing or in the form of new mortgage debt
should be excluded
       from the total investment as    assumed debt    for purposes of your
significance
       calculation. Your calculation of the investment test does not comply
with Rules 1-
       02(w) and 3-14 of Regulation S-X. Therefore, it appears that the
acquisition of the
       real estate operation is significant, and financial statements are
required under Rule 3-
       14 of Regulation S-X.
 September 30, 2025
Page 2

       Please contact Kellie Kim at 202-551-3129 or Isaac Esquivel at
202-551-3395 if you
have questions regarding comments on the financial statements and related
matters.

                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Real Estate
& Construction

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._