SEC Comment Letter 0000000000-25-000540 to GLADSTONE COMMERCIAL CORP (GOOD)
GLADSTONE COMMERCIAL CORP
Date: Jan. 17, 2025 · CIK: 0001234006 · Accession: 0000000000-25-000540
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File numbers found in text: 001-33097
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January 17, 2025
Gary Gerson
Chief Financial Officer
Gladstone Commercial Corporation
1521 Westbranch Drive, Suite 100
McLean, VA 22102
Re:Gladstone Commercial Corporation
Form 10-K for the fiscal year ended December 31, 2023
File No. 001-33097
Dear Gary Gerson:
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 Real Estate & Construction
cc:Michael LiCalsi