United States securities and exchange commission logo
May 8, 2024
David Thompson
Chief Executive Officer
Creative Media & Community Trust Corp
5956 Sherry Lane, Suite 700
Dallas, TX 75225
Re: Creative Media &
Community Trust Corp
Registration
Statement on Form S-11
Filed April 11,
2024
File No. 333-278628
Dear David Thompson :
We have conducted a limited review of your registration statement
and have the
following comment.
Please respond to this letter by amending your registration
statement and providing the
requested information. If you do not believe the comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell
us why in your
response.
After reviewing any amendment to your registration statement and
the information you
provide in response to this letter, we may have additional comments.
Form S-11 filed April 11, 2024
General
1. We note that there are
outstanding comments on your Form 10-K for the fiscal year ended
December 31, 2023.
Please note we will not be in a position to accelerate the effectiveness
of your registration
statement until all comments are resolved.
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.
Refer to Rules 460 and 461 regarding requests for acceleration.
Please allow adequate
time for us to review any amendment prior to the requested effective
date of the registration
statement.
David Thompson
Creative Media & Community Trust Corp
May 8, 2024
Page 2
Please contact Pearlyne Paulemon at 202-551-8714 or Stacie Gorman at
202-551-3585
with any questions.
Sincerely,
FirstName LastNameDavid Thompson
Division of Corporation
Finance
Comapany NameCreative Media & Community Trust Corp
Office of Real Estate &
Construction
May 8, 2024 Page 2
cc: Patrick S. Brown
FirstName LastName