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SEC Comment Letter 0000000000-26-003670 to GLADSTONE LAND Corp (LAND)

GLADSTONE LAND Corp
Date: April 13, 2026 · CIK: 0001495240 · Accession: 0000000000-26-003670

Offering / Registration Process Regulatory Compliance

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File numbers found in text: 333-294917

Date
April 13, 2026
Author
Division of
Form
UPLOAD
Company
GLADSTONE LAND Corp

Letter

Re: Gladstone Land Corporation Registration Statement on Form S-3 Filed April 07, 2026 File No. 333-294917 Dear David J. Gladstone:

April 13, 2026

David J. Gladstone Chairman, Chief Executive Officer and President Gladstone Land Corporation 1521 Westbranch Drive, Suite 100 McLean, Virginia 22102

This is to advise you that we do not intend to review your registration statement.

We request that you publicly file your registration statement and non-public draft submission on EDGAR at least two business days prior to the requested effective date and time. 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 Ruairi James Regan at 202-551-3269 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Real
Estate & Construction
cc: Abby E. Brown, Esq.

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 April 13, 2026

David J. Gladstone
Chairman, Chief Executive Officer and President
Gladstone Land Corporation
1521 Westbranch Drive, Suite 100
McLean, Virginia 22102

 Re: Gladstone Land Corporation
 Registration Statement on Form S-3
 Filed April 07, 2026
 File No. 333-294917
Dear David J. Gladstone:

 This is to advise you that we do not intend to review your registration
statement.

 We request that you publicly file your registration statement and
non-public draft
submission on EDGAR at least two business days prior to the requested effective
date and time.
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 Ruairi James Regan at 202-551-3269 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Real
Estate & Construction
cc: Abby E. Brown, Esq.
</TEXT>
</DOCUMENT>