ITEM 7.01 REGULATION FD DISCLOSURE

Pacific Oak SOR (BVI) Holdings, Ltd. (the "BVI"), a wholly-owned subsidiary of Pacific Oak Strategic Opportunity REIT, Inc. (the "Company"), completed offerings of Series B debentures to investors in Israel in February 2020 and subsequent periods. Such offerings were registered with the Israel Securities Authority. Consequently, the BVI is required to prepare and file with the Israel Securities Authority certain financial statements prepared in accordance with International Financial Reporting Standards ("IFRS").

On May 31, 2023, the BVI filed IFRS consolidated interim financial statements, separate financial statements, and bondholder presentation that it intends to use from time-to-time in meetings with prospective bondholders. The English translations of the IFRS consolidated interim financial statements and separate financial statements, as of and for the three months ended March 31, 2023, and bondholder presentation are attached as Exhibits 99.1, 99.2, and 99.3, respectively, to this Form 8-K.

The information in this Item 7.01 of Form 8-K and the attached Exhibits 99.1, 99.2, and 99.3 are furnished to the Securities and Exchange Commission ("SEC"), and shall not be deemed to be "filed" with the SEC for any purpose, including for the purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), or otherwise subject to the liabilities of that section and shall not be deemed to be incorporated by reference into any filing under the Securities Act of 1933, as amended, or the Exchange Act regardless of any general incorporation language in such filing.

Forward-Looking Statements

The bondholder presentation includes forward-looking statements within the meaning of the Federal Private Securities Litigation Reform Act of 1995. The Company intends that such forward-looking statements be subject to the safe harbors created by Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended. These statements include statements regarding the intent, belief or current expectations of the Company and members of its management team, as well as the assumptions on which such statements are based, and generally are identified by the use of words such as "may," "will," "seeks," "anticipates," "believes," "estimates," "expects," "plans," "intends," "should" or similar expressions. Further, forward-looking statements speak only as of the date they are made, and the Company undertakes no obligation to update or revise forward-looking statements to reflect changed assumptions, the occurrence of unanticipated events or changes to future operating results over time, unless required by law. Actual results may differ materially from those contemplated by such forward-looking statements. These statements also depend on factors such as: future economic, competitive and market conditions; the Company's ability to maintain occupancy levels and rental rates at its real estate properties; and other risks identified in Part I, Item IA of the Company's Annual Report on Form 10-K for the year ended December 31, 2022 and subsequent periodic reports, as filed with the SEC.

ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS



(d)             Exhibits

Ex.             Description

99.1              Pacific Oak SOR (BVI) Holdings, Ltd. Consolidated Interim Financial Statements
                as of March 31, 2023 (unaudited)

99.2              Pacific Oak SOR (BVI) Holdings, Ltd. Separate Financial Statements as of March
                31, 2023 (unaudited)

99.3              May 2023 Bondholder Presentation

104             Cover Page Interactive Data File (embedded within the Inline XBRL document)


                                       1

--------------------------------------------------------------------------------

© Edgar Online, source Glimpses