SEC Company Response from GLADSTONE LAND Corp (LAND, LANDO, LANDP) (CIK 0001495240) (LAND) — Mar 30, 2020
GLADSTONE LAND Corp (LAND, LANDO, LANDP) (CIK 0001495240)
Date: March 30, 2020 · CIK: 0001495240 · Accession: 0001193125-20-091015
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File numbers found in text: 333-236943
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CORRESP 1 filename1.htm Acceleration Request March 30, 2020 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, DC 20549-4041 Attention: Jonathan Burr Re: Gladstone Land Corporation Registration Statement on Form S-3 File No. 333-236943 Ladies and Gentlemen: On behalf of Gladstone Land Corporation (the “Registrant”) and pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, I hereby request acceleration of the effective date of the Registrant’s Registration Statement on Form S-3 (File No. 333-236943), so that it will be declared effective on Wednesday, April 1, 2020 at 3:00 p.m. Eastern Time, or as soon thereafter as is practicable. Please contact our legal counsel, Lori B. Morgan, of Bass, Berry & Sims PLC at (615) 742-6280, if you have any questions concerning this request. Very truly yours, Gladstone Land Corporation By: /s/ Lewis Parrish Lewis Parrish Chief Financial Officer