Ares Industrial Real Estate Income Trust Inc.

518 Seventeenth Street, 17th Floor

Denver, CO 80202

March 11, 2022

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VIA Edgar

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United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

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Re: Notice of Disclosure Filed in Exchange Act Annual Report under Section 219 of the Iran Threat Reduction and Syria Human Rights Act of 2012 and Section 13(r) of the Securities Exchange Act of 1934, as Amended

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Ladies and Gentlemen:

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Pursuant to Section 219 of the Iran Threat Reduction and Syria Human Rights Act of 2012 and Section 13(r) of the Securities Exchange Act of 1934, as amended, notice is hereby provided that Ares Industrial Real Estate Income Trust Inc. (“AIREIT”) has made disclosure pursuant to such provisions in its Annual Report on Form 10-K for the fiscal year ended December 31, 2021, which was filed with the U.S. Securities and Exchange Commission on March 9, 2022 (“Form 10-K”). This disclosure can be found under Part II, Item 9B of the Form 10-K. AIREIT has made such disclosure based on information provided by another company that may be deemed an “affiliate” of AIREIT, and not because of any conduct by AIREIT.

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Very truly yours,

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