# EDGAR Filing Document

**Accession Number:** 0001946997
**File Stem:** 0000000000-23-000463
**Filing Date:** 2023-1
**Character Count:** 6535
**Document Hash:** e3b2ade765af33295be5b82b6a9aeac5
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000463.hdr.sgml**: 20230829

**ACCESSION NUMBER**: 0000000000-23-000463

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230117

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** EQT Exeter Real Estate Income Trust, Inc.
- **CENTRAL INDEX KEY:** 0001946997
- **STANDARD INDUSTRIAL CLASSIFICATION:** REAL ESTATE INVESTMENT TRUSTS [6798]
- **IRS NUMBER:** 884108741
- **STATE OF INCORPORATION:** MD
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** FIVE RADNOR CORPORATE CENTER
- **STREET 2:** 100 MATSONFORD ROAD ST 250
- **CITY:** RADNOR
- **STATE:** PA
- **ZIP:** 19087
- **BUSINESS PHONE:** 6108283200

**MAIL ADDRESS:**
- **STREET 1:** FIVE RADNOR CORPORATE CENTER
- **STREET 2:** 100 MATSONFORD ROAD ST 250
- **CITY:** RADNOR
- **STATE:** PA
- **ZIP:** 19087

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** EQT Exeter Real Estate Income Trust Inc.
- **DATE OF NAME CHANGE:** 20220916
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001104659-22-109361

## Text-Extract

```

United States securities and exchange commission logo

                              January 17, 2023

       Edward J. Fitzgerald
       Chief Executive Officer
       EQT Exeter Real Estate Income Trust Inc.
       Five Radnor Corporate Center
       100 Matsonford Road, Suite 250
       Radnor, Pennsylvania 19087

                                                        Re: EQT Exeter Real
Estate Income Trust Inc.
                                                            Amendment No. 1 to
Draft Registration Statement on Form S-11
                                                            Submitted December
23, 2022
                                                            CIK No. 0001946997

       Dear Edward J. Fitzgerald:

              We have reviewed your amended draft registration statement and
have the following
       comment. In our comment, we may ask you to provide us with information
so we may better
       understand your disclosure.

              Please respond to this letter by providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. If you do not believe our comment applies to your facts and
circumstances or do not
       believe an amendment is appropriate, please tell us why in your
response.

             After reviewing the information you provide in response to our
comment and your
       amended draft registration statement or filed registration statement, we
may have additional
       comments.

       Amendment No. 1 to Draft Registration Statement on Form S-11

       Prospectus Summary, page 1

   1.                                                   Please refer to comment
15. We note your revised disclosure on page 15 regarding your
                                                        ability to waive the
minimum initial investment to acquire Class I shares. It appears,
                                                        however, that you have
not identified the "various factors" that you would consider with
                                                        respect to any waiver
other than the relationship of the investor to you and your advisor.
                                                        Where you refer to
"various factors," please revise further to identify those factors.

              You may contact Peter McPhun at 202-551-3581 or Robert Telewicz
at 202-551-3438 if
       you have questions regarding comments on the financial statements and
related matters. Please
 Edward J. Fitzgerald
EQT Exeter Real Estate Income Trust Inc.
January 17, 2023
Page 2

contact Maryse Mills-Apenteng at 202-551-3457 or James Lopez at 202-551-3536
with any
other questions.

FirstName LastNameEdward J. Fitzgerald                Sincerely,
Comapany NameEQT Exeter Real Estate Income Trust Inc.
                                                      Division of Corporation
Finance
January 17, 2023 Page 2                               Office of Real Estate &
Construction
FirstName LastName

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

January 17, 2023

Edward J. Fitzgerald  
Chief Executive Officer  
EQT Exeter Real Estate Income Trust Inc.  
Five Radnor Corporate Center  
100 Matsonford Road, Suite 250  
Radnor, Pennsylvania 19087

# **Re: EQT Exeter Real Estate Income Trust Inc.  
Amendment No. 1 to Draft Registration Statement on Form S-11  
Submitted December 23, 2022  
CIK No. 0001946997**

Dear Edward J. Fitzgerald:

We have reviewed your amended draft registration statement and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to this letter by providing the requested information and either submitting an amended draft registration statement or publicly filing your registration statement on EDGAR. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response.

After reviewing the information you provide in response to our comment and your amended draft registration statement or filed registration statement, we may have additional comments.

# Amendment No. 1 to Draft Registration Statement on Form S-11

# Prospectus Summary, page 1

1. Please refer to comment 15. We note your revised disclosure on page 15 regarding your ability to waive the minimum initial investment to acquire Class I shares. It appears, however, that you have not identified the 'various factors' that you would consider with respect to any waiver other than the relationship of the investor to you and your advisor. Where you refer to 'various factors,' please revise further to identify those factors.

You may contact Peter McPhun at 202-551-3581 or Robert Telewicz at 202-551-3438 if you have questions regarding comments on the financial statements and related matters. Please

Edward J. Fitzgerald
EQT Exeter Real Estate Income Trust Inc.
January 17, 2023
Page 2

contact Maryse Mills-Apenteng at 202-551-3457 or James Lopez at 202-551-3536 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Real Estate & Construction