# EDGAR Filing Document

**Accession Number:** 0001674356
**File Stem:** 0001104659-26-033831
**Filing Date:** 2026-3
**Character Count:** 2157
**Document Hash:** 8a483555810794d21c46bddc43714025
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-26-033831.hdr.sgml**: 20260519

**ACCESSION NUMBER**: 0001104659-26-033831

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260324

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Terra Property Trust, Inc.
- **CENTRAL INDEX KEY:** 0001674356
- **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:** 805 THIRD AVENUE
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10022
- **BUSINESS PHONE:** 212-754-5100

**MAIL ADDRESS:**
- **STREET 1:** 805 THIRD AVENUE
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10022

**Terra Property Trust, Inc.**

**205 West 28<sup>th</sup> Street, 12th Floor**

**New York, New York 10001**

March 24, 2026

***VIA EDGAR AND E-MAIL***

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Attention: Pearlyne Paulemon

Re: Terra Property Trust, Inc. (the "<u>Company</u>") Registration Statement on Form S-4 (File No. 333-293479), as amended (the "<u>Registration Statement</u>")—Acceleration Request

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the "<u>Securities Act</u>"), the Company hereby requests that the Securities and Exchange Commission (the "<u>Commission</u>") accelerate the effective date of the above-referenced Registration Statement and declare the Registration Statement effective under the Securities Act at 4:00 p.m., Eastern Time, on March 26, 2026, or as soon thereafter as practicable. We also request that the Commission specifically confirm such effective date and time to us in writing.

*[Signature Page Follows]*

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| | |
|:---|:---|
| Sincerely, | Sincerely, |
| TERRA PROPERTY TRUST, INC. | TERRA PROPERTY TRUST, INC. |
| By: | /s/ Vikram S. Uppal |
| Vikram S. Uppal | Vikram S. Uppal |
| Chief Executive Officer | Chief Executive Officer |

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