SEC Comment Letter 0000000000-23-003353 to GLADSTONE LAND Corp (LAND)
GLADSTONE LAND Corp
Date: April 4, 2023 · CIK: 0001495240 · Accession: 0000000000-23-003353
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File numbers found in text: 333-270901
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United States securities and exchange commission logo
April 4, 2023
David Gladstone
Chief Executive Officer
GLADSTONE LAND Corp
1521 Westbranch Drive
Suite 100
McLean, VA 22102
Re:GLADSTONE LAND Corp
Registration Statement on Form S-3
Filed March 28, 2023
File No. 333-270901
Dear David 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 Stacie Gorman at 202-551-3585 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Taylor K. Wirth, Esq.