# EDGAR Filing Document

**Accession Number:** 0001074922
**File Stem:** 0001493152-25-023182
**Filing Date:** 2025-11
**Character Count:** 4220
**Document Hash:** c4fed00e1d4f948274e742f869bb4781
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-25-023182.hdr.sgml**: 20260204

**ACCESSION NUMBER**: 0001493152-25-023182

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20251114

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** DAKOTA REAL ESTATE INVESTMENT TRUST
- **CENTRAL INDEX KEY:** 0001074922
- **STANDARD INDUSTRIAL CLASSIFICATION:** REAL ESTATE INVESTMENT TRUSTS [6798]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 916441971
- **STATE OF INCORPORATION:** ND
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 3003 32ND AVE. S. SUITE 250
- **STREET 2:** 701-239-6879
- **CITY:** FARGO
- **STATE:** ND
- **ZIP:** 58103
- **BUSINESS PHONE:** 701-239-6879

**MAIL ADDRESS:**
- **STREET 1:** 3003 32ND AVE. S. SUITE 250
- **CITY:** FARGO
- **STATE:** ND
- **ZIP:** 58103

November 12, 2025

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| | |
|:---|:---|
| United States Securities and Exchange Commission |  |
| Division of Corporate Finance |  |
| Office of Real Estate & Construction | <u>via EDGAR Correspondence</u> |
| 100 F Street NE |  |
| Washington, D.C. 20549 |  |

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Attention: Pearlyne Paulemon

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| | |
|:---|:---|
| **RE:** | **Dakota Real Estate Investment Trust** |
|  | **Offering Statement on Form 1-A** |
|  | **SEC File No. 024-12667** |

---

***<u>Clearance Declaration Request</u>***

 ****

Ms. Paulemon:

 ****

Dakota Real Estate Investment Trust ("<u>Dakota REIT</u>") received on September 23, 2025 correspondence advising us that the Securities and Exchange Commission (the "<u>SEC</u>") would not be reviewing our above referenced Offering Statement (the "<u>Offering Statement</u>"). At that time, we had filed an application with the Arizona Securities Division to renew our registration of the offering of shares which are the subject of the Offering Statement. As of November 5, 2025, we received notice of the Arizona Securities Davison's renewal of our registration.

As such, we request the SEC to take such action as is necessary to declare the Offering Statement qualified as soon as is practicable. We appreciate that the normal request specifies a time; however, with the reduced operations by the federal government, we recognize that there may be some backlog in clearing matters.

Please be advised that we have not, and will not, engage any broker dealer to solicit participation of our shareholders in the offering such that there is no need to have FINRA advise you that it has no objections to the compensation arrangements. Further, with the renewal by Arizona, we have qualification by one state as is required for an offering statement under Tier I. Should you wish to confirm such qualification, you may do so by telephoning the examiner, Hannah Rodriguez (her telephone number is **602-542-1426**).

Dakota REIT acknowledges that:

● Should
 the Offering Statement be declared qualified, such will not foreclose the SEC from taking
 any action with respect to the Offering Statement;

● The
 declaration of the Offering Statement as qualified does not relieve Dakota REIT from its
 responsibilities for the adequacy and accuracy of the disclosures contained in the Offering
 Circular included in the Offering Statement; and

● Dakota
 REIT may not assert the lack of further comment by SEC staff on the Offering Statement or
 the declaration of qualification of the Offering Statement as a defense in any proceeding
 initiated by the SEC or any person under the federal securities laws of the United States.

Dakota REIT undertakes to offer and issue shares contemplated by the Offering Statement only in such states where such offering and sale are registered or qualified under applicable state securities laws. Dakota REIT requests that it be notified of the requested qualification by telephone call or email to its legal counsel, Randy Sparling at (612) 242-8858 and <u>rsparling57@gmail.com</u>.

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| |
|:---|
| Very truly yours, |
| **Dakota Real Estate Trust, Inc.** |
| */s/ Matthew Pedersen* |
| Matthew Pedersen |
| President and Chief Executive Officer |

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3003 32<sup>nd</sup> Ave. S. Fargo, ND 58103 / Phone 701-239-6879 / Fax 701-239-3317