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SEC Comment Letter for Broadstone Net Lease, Inc. (BNL) (CIK 0001424182) (BNL) — Dec 8, 2021

Broadstone Net Lease, Inc. (BNL) (CIK 0001424182)
Date: Dec. 8, 2021 · CIK: 0001424182 · Accession: 0000000000-21-014713

Financial Reporting Regulatory Compliance Internal Controls

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File numbers found in text: 001-39529

Date
December 8, 2021
Author
Ryan Albano
Form
UPLOAD
Company
Broadstone Net Lease, Inc. (BNL) (CIK 0001424182)

Letter

United States securities and exchange commission logo December 8, 2021 Ryan Albano Chief Financial Officer Broadstone Net Lease, Inc. 800 Clinton Square Rochester, New York 14604 Re:Broadstone Net Lease, Inc. Form 10-K for the year ended December 31, 2020 Filed February 25, 2021 File No. 001-39529 Dear Mr. Albano: 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: John D. Callan Jr.

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United States securities and exchange commission logo
December 8, 2021
Ryan Albano
Chief Financial Officer
Broadstone Net Lease, Inc.
800 Clinton Square
Rochester, New York 14604
Re:Broadstone Net Lease, Inc.
Form 10-K for the year ended December 31, 2020
Filed February 25, 2021
File No. 001-39529
Dear Mr. Albano:
            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:       John D. Callan Jr.