Seven Hills Realty Trust is a real estate investment trust focused on originating and investing in first mortgage loans secured by middle market and transitional commercial real estate in the United States. The company has elected to be taxed as a real estate investment trust, so it would not be subject to corporate income tax on the portion of its net income distributed to shareholders. It was formerly known as RMR Mortgage Trust. Founded in 2008, the company is headquartered in Newton, Massachusetts.