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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

Date
April 4, 2023
Author
David Gladstone
Form
UPLOAD
Company
GLADSTONE LAND Corp

Letter

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.

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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.