SEC Comment Letter for GLADSTONE COMMERCIAL CORP (GOOD, GOODN, GOODO) (CIK 0001234006) (GOOD) — Mar 18, 2024

GLADSTONE COMMERCIAL CORP (GOOD, GOODN, GOODO) (CIK 0001234006)
Date: March 18, 2024 · CIK: 0001234006 · Accession: 0000000000-24-002944

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File numbers found in text: 333-277877

Date

March 18, 2024

Author

David J. Gladstone

Form

UPLOAD

Company

GLADSTONE COMMERCIAL CORP (GOOD, GOODN, GOODO) (CIK 0001234006)

Letter

United States securities and exchange commission logo March 18, 2024 David J. Gladstone Chairman and Chief Executive Officer Gladstone Commercial Corporation 1521 Westbranch Drive, Suite 100 McLean, VA 22102 Re:Gladstone Commercial Corporation Registration Statement on Form S-3 Filed March 13, 2024 File No. 333-277877 Dear David J. Gladstone: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Ronald (Ron) E. Alper at 202-551-3329 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Abby E. Brown, Esq.

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United States securities and exchange commission logo
March 18, 2024
David J. Gladstone
Chairman and Chief Executive Officer
Gladstone Commercial Corporation
1521 Westbranch Drive, Suite 100
McLean, VA 22102
Re:Gladstone Commercial Corporation
Registration Statement on Form S-3
Filed March 13, 2024
File No. 333-277877
Dear David J. Gladstone:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
            Please contact Ronald (Ron) E. Alper at 202-551-3329 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc:       Abby E. Brown, Esq.

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