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                                                            September 26, 2024

Stephen Preston
Co-Chief Executive Officer
FrontView REIT, Inc.
3131 McKinney Avenue
Suite L10
Dallas, TX 75204

       Re: FrontView REIT, Inc.
           Amendment No. 1 to Registration Statement on Form S-11
           Filed September 24, 2024
           File No. 333-282015
Dear Stephen Preston:

     We have reviewed your amended registration statement and have the
following
comments.

       Please respond to this letter by amending your registration statement
and providing the
requested information. If you do not believe a 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.

Amendment No. 1 to Registration Statement on Form S-11
Dilution, page 61

1.     Please clarify for us how you derived the Net decrease in pro forma net
tangible book
       value per share attributable to the REIT Contribution Transactions and
the
       Internalization of $1.04 and the Increase in pro forma net tangible book
value per share
       attributable to this offering of $1.37.
2.     We note your tabular presentation showing $228.7 million of cash
contributions by
       the New investors. Please revise to present the total public
contribution from the offering
       of $250.8M, or tell us how you determined such revision is unnecessary.
Refer to Item
       506 of Regulation S-K.
 September 26, 2024
Page 2

Management's Discussion and Analysis of Financial Condition and Results of
Operations
Overview, page 65

3.     We note your revised disclosure that your New Revolving Credit Facility
and New
       Delayed Draw Term Loan will provide additional sources of debt funding
of up to $250
       million and $200 million, respectively. Please further revise to
disclose your available
       debt funding from these sources on a pro forma basis.
Certain Relationships and Related Party Transactions
Outsourcing Agreement, page 137

4.     We note that you have added disclosure regarding an agreement with North
American
       Asset Management Corp. Please clarify the other services for which you
may rely on
       NAAM, and the nature of the relationship. Further, please provide
disclosure regarding
       this relationship in your summary and business section as appropriate,
including detailed
       disclosure regarding your compensation arrangement.
Pro Forma Condensed Consolidated Financial Statements, page F-22

5.     We refer you to footnotes (C) and (H) which indicate the total amount of
consideration for
       the Internalization is $38.8 million and that $37.6 million is the
termination cost of the
       management arrangement. Please address the following:
           Please tell us and revise footnotes (C) and (H) to clarify how the
$37.6 million is
           reflected in the Unaudited Pro Forma financial statements.
           To the extent the pro forma adjustments related to these footnotes
include amounts
           that are netted to arrive at a single line item within your pro
forma financial
           statements, please revise to disaggregate these amounts in the
respective footnotes so
           that the various components are presented.
           Please tell us how the consideration of $38.8 million and
termination cost of $37.6
           million were derived and how the termination cost is related to the
931,490 shares of
           OP Units to be issued.
6.     We note your $3.9 million non-cash compensation expense adjustment to
arrive at your
       estimated cash available for distribution as well as AFFO and your $1.9
million non-cash
       compensation expense adjustment to arrive at AFFO and Adjusted EBITDAre.
Please tell
       us where these adjustments are presented in the pro forma statements of
operations and
       update the pro forma footnote disclosures as needed.
7.     We note your disclosure of the one-time grant of 556,717 RSUs shortly
after
       consummation of the offering. Please tell us if such grant is reflected
in the pro forma
       financial information. To the extent this grant is not reflected, please
tell us how you
       determined it was not necessary to do so. To the extent this grant is
reflected, please tell
       us and clarify in your footnotes where such grant is reflected.
Reference is made to Article
       11 of Regulation S-X.
8.     We note your disclosure of the outsourcing agreement on page 137. Please
tell us what
       consideration you gave to reflecting this agreement within your pro
forma financial
       information. Reference is made to Article 11 of Regulation S-X.
 September 26, 2024
Page 3

Signatures, page II-7

9.     Please include the signature of your controller or principal accounting
officer, as required
       by Instruction 1 to the Signatures to Form S-11.
       Please contact Babette Cooper at 202-551-3396 or Jennifer Monick at
202-551-3295 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Stacie Gorman at 202-551-3585 or Pam Howell at 202-551-3357 with any
other
questions.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Real
Estate & Construction
cc:   Stuart A. Barr, Esq.
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