# EDGAR Filing Document

**Accession Number:** 0001713407
**File Stem:** 0001193125-23-073980
**Filing Date:** 2023-3
**Character Count:** 10659
**Document Hash:** 4294c935b1bd5e0e375bafce42a642e4
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-23-073980.hdr.sgml**: 20230317

**ACCESSION NUMBER**: 0001193125-23-073980

**CONFORMED SUBMISSION TYPE**: POS EX

**PUBLIC DOCUMENT COUNT**: 3

**FILED AS OF DATE**: 20230317

**DATE AS OF CHANGE**: 20230317

**EFFECTIVENESS DATE**: 20230317

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** BROOKFIELD REAL ESTATE INCOME TRUST INC.
- **CENTRAL INDEX KEY:** 0001713407
- **STANDARD INDUSTRIAL CLASSIFICATION:** REAL ESTATE INVESTMENT TRUSTS [6798]
- **IRS NUMBER:** 822365593
- **STATE OF INCORPORATION:** MD
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** POS EX
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-255557
- **FILM NUMBER:** 23743258

**BUSINESS ADDRESS:**
- **STREET 1:** 250 VESEY STREET
- **STREET 2:** 15TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10281
- **BUSINESS PHONE:** 212-417-7000

**MAIL ADDRESS:**
- **STREET 1:** 250 VESEY STREET
- **STREET 2:** 15TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10281

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** OAKTREE REAL ESTATE INCOME TRUST, INC.
- **DATE OF NAME CHANGE:** 20170728

**As filed with the Securities and Exchange Commission on March 17, 2023** 

**Registration No. 333-255557** 

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**UNITED STATES** 

**SECURITIES AND EXCHANGE COMMISSION** 

**Washington, D.C. 20549** 

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**Post-Effective Amendment No. 4 to** 

**Form S-11** 

***FOR REGISTRATION UNDER THE SECURITIES ACT OF 1933***

***OF SECURITIES OF CERTAIN REAL ESTATE COMPANIES***

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## Brookfield Real Estate Income Trust Inc.
**(Exact Name of Registrant as Specified in Governing Instruments)** 

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**250 Vesey Street, 15<sup>th</sup> Floor** 

**New York, NY 10281** 

**(212) 417-7000** 

**(Address, Including Zip Code, and Telephone Number, Including Area Code, of Registrant's Principal Executive Offices)** 

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**Brookfield REIT Adviser LLC** 

**250 Vesey Street, 15<sup>th</sup> Floor** 

**New York, NY 10281** 

**(212) 417-7000** 

**(Name, Address, Including Zip Code, and Telephone Number, Including Area Code, of Agent for Service)** 

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***With a copy to:***

**Rosemarie A. Thurston** 

**Jason W. Goode** 

**Alston & Bird LLP** 

**1201 W. Peachtree Street NW** 

**Atlanta, GA 30309** 

**(404) 881-7000** 

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**Approximate date of commencement of proposed sale to the public**: As soon as practicable after this registration statement becomes effective.

If any of the securities being registered on this form are to be offered on a delayed or continuous basis pursuant to Rule 415 under the Securities Act of 1933, check the following box. ☒

If this form is filed to register additional securities for an offering pursuant to Rule 462(b) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☐

If this form is a post-effective amendment filed pursuant to Rule 462(c) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☐

If this form is a post-effective amendment filed pursuant to Rule 462(d) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☒ Registration No. 333-255557

If delivery of the prospectus is expected to be made pursuant to Rule 434, check the following box. ☐

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company" and "emerging growth company" in Rule 12b-2 of the Exchange Act:

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| | | | |
|:---|:---|:---|:---|
| Large accelerated filer | ☐ | Accelerated filer | ☐ |
| Non-accelerated filer | ☒ | Smaller reporting company | ☒ |
| Emerging Growth Company | ☒ |  |  |

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If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐

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**EXPLANATORY NOTE** 

This Post-Effective Amendment No. 4 to the Registration Statement on Form S-11 (No. 333-255557) is filed pursuant to Rule 462(d) promulgated under the Securities Act of 1933, as amended, solely to add exhibits not previously filed with respect to such Registration Statement.

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**PART II** 

**Information Not Required in the Prospectus** 

**Item 36. Financial Statements and Exhibits.** 

2. Exhibits.

The following exhibits are filed as part of this registration statement:

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| | |
|:---|:---|
| **Exhibit**<br> **Number** | **Description** |
| 3.1 | [Fourth Articles of Amendment of Brookfield Real Estate Income Trust Inc. (filed as Exhibit 3.1 to the Registrant's Current Report on Form 8-K on November 22, 2022 and incorporated herein by reference).](http://www.sec.gov/Archives/edgar/data/1713407/000119312522290698/d407357dex31.htm) |
| 3.2 | [Amended and Restated Bylaws (filed as Exhibit 3.1 to the Registrant's Quarterly Report on Form 10-Q on November 14, 2022 and incorporated herein by reference).](http://www.sec.gov/Archives/edgar/data/1713407/000171340722000091/exh31asof09302022.htm) |
| 4.1 | [Distribution Reinvestment Plan (filed as Exhibit 4.1 to the Registrant's Current Report on Form 8-K on March 13, 2023 and incorporated herein by reference).](http://www.sec.gov/Archives/edgar/data/1713407/000119312523069155/d474056dex41.htm) |
| 10.1 | [First Amendment to Uncommitted Unsecured Line of Credit, dated November 10, 2022, but effective as of November 2, 2022, by and among Brookfield Corporate Treasury Limited, Brookfield REIT Operating Partnership L.P., and Brookfield US Holdings Inc (filed as Exhibit 10.1 to the Registrant's Quarterly Report on Form 10-Q on November 14, 2022 and incorporated herein by reference).](http://www.sec.gov/Archives/edgar/data/1713407/000171340722000091/exh101asof09302022.htm) |
| 10.2 | [Independent Director Compensation Policy (filed as Exhibit 4.2 to the Registrant's Current Report on Form 8-K filed on March 13, 2023 and incorporated herein by reference).](http://www.sec.gov/Archives/edgar/data/1713407/000119312523069155/d474056dex42.htm) |
| 10.3 | [Amendment No. 1 to the Amended and Restated Advisory Agreement, dated August 9, 2022, by and among Brookfield Real Estate Income Trust Inc., Brookfield REIT Operating Partnership L.P. and Brookfield REIT Adviser LLC (filed as Exhibit 10.1 to the Registrant's Quarterly Report on Form 10-Q on August 12, 2022 and incorporated herein by reference).](http://www.sec.gov/Archives/edgar/data/1713407/000171340722000071/exhibit101.htm) |
| 23.1 | [Consent of Deloitte & Touche LLP](d664881dex231.htm) |
| 23.2 | [Consent of Ernst & Young LLP](d664881dex232.htm) |

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**SIGNATURES** 

Pursuant to the requirements of the Securities Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-11 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of New York, State of New York, on the 17<sup>th</sup> day of March, 2023.

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| | |
|:---|:---|
|  **Brookfield Real Estate Income Trust Inc.** | **Brookfield Real Estate Income Trust Inc.** |
|  By: | /s/ Zachary B. Vaughan |
|  | Zachary B. Vaughan |
|  | Chief Executive Officer |

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Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the 17<sup>th</sup> day of March, 2023.

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| | |
|:---|:---|
| **Signature** | **Title** |
| /s/ Zachary B. Vaughan | Zachary V. Vaughan<br> Chief Executive Officer and Director<br> (Principal Executive Officer) |
| Zachary B. Vaughan | Zachary V. Vaughan<br> Chief Executive Officer and Director<br> (Principal Executive Officer) |
| /s/ Dana E. Petitto | Dana E. Petitto<br> Chief Financial Officer<br> (Principal Financial Officer) |
| Dana E. Petitto | Dana E. Petitto<br> Chief Financial Officer<br> (Principal Financial Officer) |
| /s/ Theodore C. Hanno | Theodore C. Hanno<br> Chief Accounting Officer<br> (Principal Accounting Officer) |
| Theodore C. Hanno | Theodore C. Hanno<br> Chief Accounting Officer<br> (Principal Accounting Officer) |
| \* | Brian W. Kingston<br> Chairman of the Board |
| Brian W. Kingston | Brian W. Kingston<br> Chairman of the Board |
| \* | Lori-Ann Beausoleil<br> Director |
| Lori-Ann Beausoleil | Lori-Ann Beausoleil<br> Director |
| \* | Richard W. Eaddy<br> Director |
| Richard W. Eaddy | Richard W. Eaddy<br> Director |
| \* | Thomas F. Farley<br> Director |
| Thomas F. Farley | Thomas F. Farley<br> Director |
| \* | Robert Stelzl<br> Director |
| Robert Stelzl | Robert Stelzl<br> Director |
| \* | Lis S. Wigmore<br> Director |
| Lis S. Wigmore | Lis S. Wigmore<br> Director |

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| | |
|:---|:---|
| \*By: | /s/ Zachary B. Vaughan |
|  | Zachary B. Vaughan<br> Attorney-in-fact |

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## Exhibit 23.1

**Exhibit 23.1** 

**Consent of Independent Registered Public Accounting Firm** 

We consent to the use in this Registration Statement No. 333-255557 on Form S-11 of our report dated March 16, 2023, appearing in the Annual Report on Form 10-K of Brookfield Real Estate Income Trust Inc. for the year ended December 31, 2022 (see Supplement No. 10). We also consent to the reference to us under the heading "Experts" in such Registration Statement.

/s/ Deloitte & Touche LLP

New York, New York

March 17, 2023

## Exhibit 23.2

**Exhibit 23.2** 

**Consent of Independent Registered Public Accounting Firm** 

We consent to the reference to our firm under the caption "Experts" in the Post-Effective Amendment No. 4 to the Registration Statement (Form S-11 No. 333-255557) and related Prospectus of Brookfield Real Estate Income Trust Inc. for the registration of up to $7,500,000,000 in shares of its common stock and to the inclusion therein of our report dated March 30, 2021 with respect to the consolidated financial statements of Brookfield Real Estate Income Trust Inc. included in its Annual Report (Form 10-K) for the year ended December 31, 2022, filed with the Securities and Exchange Commission.

/s/ Ernst & Young

Los Angeles, California

March 17, 2023