October 31, 2024

Leslie N. Lunak
Chief Financial Officer
BankUnited, Inc.
14817 Oak Lane
Miami Lakes, FL 33016

       Re: BankUnited, Inc.
           Form 10-K for the Fiscal Year Ended December 31, 2023
           File No. 001-35039
Dear Leslie N. Lunak:

       We have completed our review of your filing. We remind you that the
company and
its management are responsible for the accuracy and adequacy of their
disclosures,
notwithstanding any review, comments, action or absence of action by the staff.



                                                        Sincerely,

                                                        Division of Corporation
Finance
                                                        Office of Finance