# EDGAR Filing Document

**Accession Number:** 0001666291
**File Stem:** 0000000000-25-008615
**Filing Date:** 2025-8
**Character Count:** 3314
**Document Hash:** c6f0b2c14547293851e3425836ac3c67
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-008615.hdr.sgml**: 20251217

**ACCESSION NUMBER**: 0000000000-25-008615

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250815

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Claros Mortgage Trust, Inc.
- **CENTRAL INDEX KEY:** 0001666291
- **STANDARD INDUSTRIAL CLASSIFICATION:** REAL ESTATE [6500]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 474074900
- **STATE OF INCORPORATION:** MD
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 001-40993

**BUSINESS ADDRESS:**
- **STREET 1:** C/O MACK REAL ESTATE GROUP
- **STREET 2:** 60 COLUMBUS CIRCLE, 20TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10023
- **BUSINESS PHONE:** 212-484-0050

**MAIL ADDRESS:**
- **STREET 1:** C/O MACK REAL ESTATE GROUP
- **STREET 2:** 60 COLUMBUS CIRCLE, 20TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10023
**PUBLIC REFERENCE ACCESSION NUMBER**: 0000950170-25-023258

## Text-Extract

```

                                                           August 15, 2025

J. Michael McGillis
Chief Financial Officer
Claros Mortgage Trust, Inc.
60 Columbus Circle, 20th Floor
New York, NY 10023

       Re: Claros Mortgage Trust, Inc.
           Form 10-K for the fiscal year ended December 31, 2024
           Form 10-Q for the quarterly period ended June 30, 2025
           File No. 001-40993
Dear J. Michael McGillis:

       We have reviewed your August 11, 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.
Unless we note otherwise, any references to prior comments are to comments in
our August
4, 2025 letter.

Form 10-Q for the quarterly period ended June 30, 2025
Item 2. Management   s Discussion and Analysis of Financial Condition and
Results of
Operations
Results of Operations , page 52

1.     We note your response to comment 1 and that operating expenses for the
Company   s
       real estate owned portfolio are regularly provided to the Chief
Operating Decision
       Maker and represent a significant segment expense determined in
accordance with
       ASC 280-10-50-26A. As such, please revise your disclosure in future
filings to
       include a detailed description of the components of operating expenses
within your
       consolidated results of operations for the periods presented.
 August 15, 2025
Page 2

        Please contact Jeffrey Lewis at 202-551-6216 or Shannon Menjivar at
202-551-3856
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._