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                              March 11, 2024

       Peter Tropoli
       General Counsel & Corporate Secretary
       Whitestone REIT
       2600 S. Gessner Road, Suite 500
       Houston, TX 77063-3223

                                                        Re: Whitestone REIT
                                                            DEFA14A filed March 
7, 2024
                                                            File No. 001-34855

       Dear Peter Tropoli:

              We have reviewed your filing 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 comment by providing the requested 
information or advise us as
       soon as possible when you will respond. If you do not believe our 
comment applies to your facts
       and circumstances, please tell us why in your response.

                                                        After reviewing your 
response to this comment, we may have additional comments.

       DEFA14A filed March 7, 2024

       General

   1.                                                   Communications made in 
reliance on Rule 14a-12 must identify the participants in the
                                                        solicitation and 
describe the participants       direct or indirect interests.    Please note 
that
                                                        the legend must advise 
security holders where they can currently obtain such information,
                                                        which requirement is 
not satisfied by including a general reference to filings made by the
                                                        soliciting party. In 
this respect, we note your statements that "[i]nformation regarding
                                                        the ownership of the 
Company   s trustees and executive officers in Company common
                                                        shares and other 
securities is included in their SEC filings on Forms 3, 4, and 5..." and
                                                        "[i]nformation can also 
be found in the Company   s other SEC filings, including the
                                                        Company   s Annual 
Report on Form 10-K." Please revise to provide more specific
                                                        references. Refer to 
Rule 14a-12(a)(1)(i) and Question 132.03 of the Compliance and
                                                        Disclosure 
Interpretations for Proxy Rules and Schedules 14A/14C, available
                                                        at 
https://www.sec.gov/corpfin/proxy-rules-schedules-14a-14c-cdi.htm.
               We remind you that the filing persons are responsible for the 
accuracy and adequacy of
       their disclosures, notwithstanding any review, comments, action or 
absence of action by the staff.
 Peter Tropoli
Whitestone REIT
March 11, 2024
Page 2

         Please direct any questions to David Plattner at 202-551-8094.



FirstName LastNamePeter Tropoli                              Sincerely,
Comapany NameWhitestone REIT
                                                             Division of 
Corporation Finance
March 11, 2024 Page 2                                        Office of Mergers 
and Acquisitions
FirstName LastName