# EDGAR Filing Document

**Accession Number:** 0001666291
**File Stem:** 0000000000-25-008155
**Filing Date:** 2025-8
**Character Count:** 3373
**Document Hash:** 524c59b8f5926d4b2e93c506237ae981
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-008155.hdr.sgml**: 20251217

**ACCESSION NUMBER**: 0000000000-25-008155

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250804

**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 4, 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 March 31, 2025
           File No. 001-40993
Dear J. Michael McGillis:

       We have limited our review of your filing to the financial statements
and related
disclosures 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.

Form 10-Q for the quarterly period ended March 31, 2025
Note 15. Segment Reporting, page 29

1.     We note your calculation of Distributable Loss for your loan and REO
portfolios, as
       well as your reconciliation to Net loss. Please tell us whether
operating expenses
       represents a significant segment expense determined in accordance with
ASC 280-10-
       50-26A or if it represents "other segment items" in accordance with ASC
280-10-50-
       26B. If the amount represents other segment items, please tell us how
you complied
       with the guidance in ASC 280-10-50-26B, including disclosure of a
qualitative
       description of the composition of other segment items.
        In closing, we remind you that the company and its management are
responsible for
the accuracy and adequacy of their disclosures, notwithstanding any review,
comments,
action or absence of action by the staff.
 August 4, 2025
Page 2

       Please contact Jeffrey Lewis at 202-551-6216 or Shannon Menjivar at
202-551-3856
with any questions.

                                                        Sincerely,

                                                        Division of Corporation
Finance
                                                        Office of Real Estate &
Construction

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._