UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the

Securities Exchange Act of 1934

Date of report (Date of earliest event reported):

~~August 29~~September 19, 2007

BOSTON CAPITAL REAL ESTATE INVESTMENT TRUST, INC.

(Exact Name of Registrant as Specified in Charter)

Maryland		0001260793		56-2356626
(State or Other Jurisdiction of Incorporation)		(Commission File Number)		(I.R.S. Employer Identification No.)

c/o Boston Capital Corporation One Boston Place, Suite 2100 Boston, MA 02108-4406 (Address of Principal Executive Offices and Zip Code)

One Boston Place, Suite 2100

Boston, MA 02108-4406

(Address of Principal Executive Offices and Zip Code)

Registrant’s telephone number, including area code: (617) 624-8900

Not Applicable (Former Name or Former Address, if Changed Since Last Report)

(Former Name or Former Address, if Changed Since Last Report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Item 87.01. ~~Other~~Regulation ~~Events~~FD Disclosure.

On ~~August~~September 2919, 2007, Boston Capital Real Estate Investment Trust, Inc. ~~(the “Company”)~~ issued a press release ~~(the~~which ~~“Press Release”)~~is ~~announcing~~attached ~~that~~hereto ~~the~~as ~~Company’s~~Exhibit ~~board of directors (the “Board”) authorized a distribution to its investors for September 2007 (the “Distribution”)~~99. ~~The~~1 ~~Distribution~~and is ~~equivalent to an annual~~ ~~rate~~incorporated ofin ~~six~~its ~~percent~~entirety ~~(6%)~~into ~~(assuming~~this ~~the~~Current ~~share~~Report ~~was~~on ~~purchased~~Form ~~for~~8-K ~~$10)~~by ~~and is expected to constitute a return of capital for tax purposes~~reference.

The ~~Board~~information ~~authorized~~in ~~the~~this ~~Distribution~~Item in7.01, including the ~~amount~~exhibit ofattached ~~$0.00164384~~hereto, ~~per~~shall ~~share,~~not ~~per~~be ~~day~~deemed ~~and~~“filed” ~~pro-rated~~for any purpose, including for ~~the~~purposes ~~period~~of Section 18 of ~~ownership. The~~the ~~Distribution~~Securities isExchange ~~authorized~~Act of 1934, as ofamended ~~daily~~(the “Exchange ~~record~~Act”), ~~dates~~or ~~throughout~~otherwise subject to the ~~month~~liabilities of ~~September~~that ~~and~~Section, ~~will~~nor shall it be deemed ~~aggregated~~incorporated ~~and~~by ~~paid~~ reference in ~~cash~~any onfiling ~~October~~under 23the Securities Act of 1933, ~~2007~~as amended, or the Exchange Act, regardless of any general incorporation language in such filing.

A copy of the Press Release is attached hereto as Exhibit 99.1 and is incorporated into this Current Report on Form 8-K by reference.

Item 9.01. Financial Statements and Exhibits.

(d) Exhibits

Exhibit No.		Description of Exhibit
99.1		Press Release dated ~~August~~September 2919, 2007.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

	Dated: August 29, 2007	BOSTON CAPITAL REAL ESTATE
Dated: September 19, 2007	BOSTON CAPITAL REAL ESTATE INVESTMENT TRUST, INC.
		INVESTMENT TRUST, INC.
	By:	/s/ Marc N. Teal
		By:	/s/ Marc N. Teal
	Name:	Marc N. Teal
		Name:		Marc N. Teal
	Title:	Chief Financial Officer
		Title:		Chief Financial Officer

~~Exhibits~~Exhibit Index

Exhibit No.		Description of Exhibit
99.1		Press Release dated ~~August~~September 2919, 2007

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