# EDGAR Filing Document

**Accession Number:** 0001893262
**File Stem:** 0001628280-26-004020
**Filing Date:** 2026-1
**Character Count:** 2439
**Document Hash:** 7e53980e25d0ef9e2ec108af9fbee066
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001628280-26-004020.hdr.sgml**: 20260319

**ACCESSION NUMBER**: 0001628280-26-004020

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260129

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** J.P. Morgan Real Estate Income Trust, Inc.
- **CENTRAL INDEX KEY:** 0001893262
- **STANDARD INDUSTRIAL CLASSIFICATION:** REAL ESTATE INVESTMENT TRUSTS [6798]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 000000000
- **STATE OF INCORPORATION:** MD
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 390 MADISON AVE
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10017
- **BUSINESS PHONE:** 212-270-6000

**MAIL ADDRESS:**
- **STREET 1:** 390 MADISON AVE
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10017

J.P. MORGAN REAL ESTATE INCOME TRUST, INC.

390 MADISON AVENUE

NEW YORK, NY 10017

(212) 270-6000

January 29, 2026

*VIA EDGAR*

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

---

| | |
|:---|:---|
| Re: | J.P. Morgan Real Estate Income Trust, Inc. |
| | Registration Statement on Form S-11 |
| | File No. 333-288565  |
| | Request for Acceleration |

---

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, J.P. Morgan Real Estate Income Trust, Inc. (the "Company") hereby requests that the Securities and Exchange Commission (the "Commission") accelerate the effective date of the above-referenced Registration Statement and declare the Registration Statement, as then amended, effective as of 4:30 p.m., Eastern Time, on February 3, 2026, or as soon as practicable thereafter.

The Company hereby authorizes Jason Goode of Alston & Bird LLP, counsel to the Company, to orally modify or withdraw this request for acceleration.

The Company requests the Commission to specifically confirm such effective date and time to Jason Goode of Alston & Bird LLP at (404) 881-7986.

---

| | |
|:---|:---|
| Sincerely, | Sincerely, |
| J.P. MORGAN REAL ESTATE INCOME TRUST, INC. | J.P. MORGAN REAL ESTATE INCOME TRUST, INC. |
| By: | /s/ Lawrence A. Goodfield, Jr. |
| Name: | Lawrence A. Goodfield, Jr. |
| Title: | Chief Financial Officer and Treasurer |

---

cc: Mr. Jason W. Goode, Alston & Bird LLP <br> Ms. Lindsey L.G. Magaro, Alston & Bird LLP

<br>