# EDGAR Filing Document

**Accession Number:** 0001953366
**File Stem:** 0001104659-23-031673
**Filing Date:** 2023-3
**Character Count:** 2345
**Document Hash:** a394ffe3d611d6deadf3774eeb2d4ee7
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-031673.hdr.sgml**: 20230419

**ACCESSION NUMBER**: 0001104659-23-031673

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230313

**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

Clifford Chance US LLP

March 13, 2023

Jeffrey Lewis

Robert Telewicz

Ruairi Regan

David Link

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate and Construction

100 F Street, NE

Washington, D.C. 20549

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| | |
|:---|:---|
| **Re:** | **Star Holdings** |
|  | **Amendment No. 2 to** |
|  | **Registration Statement on Form 10** |
|  | **File No. 001-41572** |

---

Dear Messrs. Lewis, Telewicz, Regan and Link:

On behalf of Star Holdings ("Star Holdings," the "Company" or "we"), we enclose for filing via EDGAR Amendment No. 2 to the Registration Statement on Form 10 ("Amendment No. 2"), including an amended information statement filed as Exhibit 99.1 to Amendment No. 2 (the "Information Statement"). Amendment No. 2 reflects: (i) the changes to the Information Statement described in the Company's response letter dated February 24, 2023; (ii) changes to the Information Statement relating to the distribution rate, record date and distribution date set for the Company's spin-off from iStar Inc.; and (iii) the Company's audited 2022 financial statements and related full year financial information.

If you have any questions regarding this filing, please do not hesitate to contact me at (212) 878-8526.

---

| |
|:---|
| Sincerely, |
| /s/ Kathleen Werner |
| Kathleen Werner |

---

cc: Jay Sugarman, Chief Executive Officer, Star Holdings <br> Douglas B. Heitner, Chief Legal Officer, Star Holdings