# EDGAR Filing Document

**Accession Number:** 0001903382
**File Stem:** 0000000000-25-008955
**Filing Date:** 2025-8
**Character Count:** 2815
**Document Hash:** 3f30da1d129372139c758b24d0bb18d2
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-008955.hdr.sgml**: 20260630

**ACCESSION NUMBER**: 0000000000-25-008955

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250821

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Bluerock Homes Trust, Inc.
- **CENTRAL INDEX KEY:** 0001903382
- **STANDARD INDUSTRIAL CLASSIFICATION:** REAL ESTATE INVESTMENT TRUSTS [6798]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 874211187
- **STATE OF INCORPORATION:** MD
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 001-41322

**BUSINESS ADDRESS:**
- **STREET 1:** 1345 AVENUE OF THE AMERICAS
- **STREET 2:** 32ND FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10105
- **BUSINESS PHONE:** 2128431601

**MAIL ADDRESS:**
- **STREET 1:** 1345 AVENUE OF THE AMERICAS
- **STREET 2:** 32ND FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10105
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001410578-25-000400

## Text-Extract

```

                                                           August 21, 2025

Christopher J. Vohs
Chief Financial Officer
Bluerock Homes Trust, Inc.
919 Third Avenue
40th Floor
New York, NY 10022

       Re: Bluerock Homes Trust, Inc.
           Form 10-K for the fiscal year ended December 31, 2024
           Response dated August 1, 2025
           File No. 001-41322
Dear Christopher J. Vohs:

       We have reviewed your August 1, 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 July 8,
2025 letter.

Form 10-K for the fiscal year ended December 31, 2024
Notes to Consolidated Financial Statements
Note 3 - Acquisition of Real Estate, page F-15

1.     We note your response to our prior comment. Please clarify for us the
consideration
       transferred in the acquisition. Also, tell us if any existing debt on
the property
       acquired was paid down in the transaction.

       Please contact Kellie Kim at 202-551-3129 or Isaac Esquivel at
202-551-3395 if you
have questions regarding comments on the financial statements and related
matters.
 August 21, 2025
Page 2

                  Sincerely,

                  Division of Corporation Finance
                  Office of Real Estate & Construction

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._