<SEC-DOCUMENT>0000000000-22-008059.txt : 20220923
<SEC-HEADER>0000000000-22-008059.hdr.sgml : 20220923
<ACCEPTANCE-DATETIME>20220801153007
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-22-008059
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20220801

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ISTAR INC.
		CENTRAL INDEX KEY:			0001095651
		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE INVESTMENT TRUSTS [6798]
		IRS NUMBER:				956881527
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		1114 AVENUE OF THE AMERICAS
		STREET 2:		39TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10036
		BUSINESS PHONE:		2129309400

	MAIL ADDRESS:	
		STREET 1:		1114 AVENUE OF THE AMERICAS
		STREET 2:		39TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10036

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ISTAR FINANCIAL INC
		DATE OF NAME CHANGE:	20000501

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	STARWOOD FINANCIAL INC
		DATE OF NAME CHANGE:	19990923
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
<PDF>
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<TEXT>
United States securities and exchange commission logo





                             August 1, 2022

       Brett Asnas
       Chief Financial Officer
       iStar Inc.
       1114 Avenue of the Americas, 39th Floor
       New York, NY 10036

                                                        Re: iStar Inc.
                                                            Form 10-K for the
fiscal year ended December 31, 2021
                                                            Filed February 25,
2022
                                                            Form 8-K filed May
3, 2022
                                                            File No. 001-15371

       Dear Brett Asnas:

              We have reviewed your July 8, 2022 response to our comment letter
and have the
       following comments. In some of our comments, we may ask you to provide
us with information
       so we may better understand your disclosure.

              Please respond to these comments 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 our
       comments apply to your facts and circumstances, please tell us why in
your response.

              After reviewing your response to these comments, we may have
additional
       comments. Unless we note otherwise, our references to prior comments are
to comments in our
       June 15, 2022 letter.

       Form 10-K for the Fiscal Year Ended December 31, 2021

       Notes to Consolidated Financial Statements
       Note 8 - Other Investments
       Summarized investee financial information, page 81

   1.                                                   We note your response
to our prior comment 1. We are unable to agree with your
                                                        proposal to file the
audited SAFE financial statements in a Form 8-K. Please file the
                                                        audited SAFE financial
statements in an amendment to your Form 10-K.
       Form 8-K filed May 3, 2022
       Exhibit 99.2
       Pro Forma Supplemental Financial Data, page 22
 Brett Asnas
iStar Inc.
August 1, 2022
Page 2

2.       We note your response to comment 2, please address the following:
             Please tell us if you expect to continue to present supplemental
information in future
            earnings presentations for the closing of this specific net lease
transaction and
            payments to the iPIP holders as a result of the transaction.
             Please clarify if your adjustment for other potential iPIP
payments that fluctuate
            primarily based on changes in SAFE's stock price is something you
will continue to
            disclose in future earnings presentations.
             To the extent you will adjust for other potential iPIP payment in
future earnings
            presentations, please tell us and revise your disclosure to clarify
the nature of this
            adjustment.
             Your response did not appear to address the adjustments for the
SAFE MTM
            adjustment, we further note that it appears you have presented the
SAFE MTM
            adjustments in prior earnings presentations that preceded the net
lease transaction.
            Please tell us if you expect to reflect the SAFE MTM adjustment in
future earnings
            presentations.
             To the extent you expect to reflect the SAFE MTM adjustment in
future earnings
            presentations, please enhance your disclosures to include balancing
disclosure
            regarding the share price of SAFE MTM. In this regard, your
disclosure should
            address, but not be limited to, that you own 64.7% of SAFE's common
stock
            outstanding as of March 31, 2022 and given your substantial
interest that you may not
            be able to liquidate your investment at the closing price of $43.05
from April 29,
            2022.

       You may contact Peter McPhun at 202-551-3581 or Jennifer Monick at
202-551-3295 if
you have any questions.



FirstName LastNameBrett Asnas                                Sincerely,
Comapany NameiStar Inc.
                                                             Division of
Corporation Finance
August 1, 2022 Page 2                                        Office of Real
Estate & Construction
FirstName LastName
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