ITEM 7.01 REGULATION FD DISCLOSURE

Pacific Oak SOR (BVI) Holdings, Ltd. ("BVI"), a wholly-owned subsidiary of Pacific Oak Strategic Opportunity REIT, Inc. (the "Company"), completed an offering of Series B debentures to investors in Israel in February 2020 and subsequent periods. Such offering was 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"). The English translation of the IFRS consolidated financial statements as of December 31, 2022 are attached as Exhibit 99.1 to this Form 8-K. The English translation of the IFRS separate financial data annexed to the consolidated financial statements as of December 31, 2022 are attached as Exhibit 99.2 to this Form 8-K.

The information in this Item 7.01 of Form 8-K and the attached Exhibit 99.1 and Exhibit 99.2 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.

ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS



(d)             Exhibits

Ex.             Description

99.1              Pacific Oak SOR (BVI) Holdings, Ltd. Consolidated Financial Statements as of
                December 31, 2022 (audited)

99.2              Pacific Oak SOR (BVI) Holdings, Ltd. Financial Statements as of December 31,
                2022 (audited)


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