Correspondence 0001193125-23-097502 from GLADSTONE LAND Corp (LAND)
GLADSTONE LAND Corp
Date: April 11, 2023 · CIK: 0001495240 · Accession: 0001193125-23-097502
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File numbers found in text: 333-270901
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CORRESP 1 filename1.htm CORRESP April 11, 2023 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, DC 20549-4041 Attention: Stacie Gorman Re: Gladstone Land Corporation Registration Statement on Form S-3 File No. 333-270901 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. 333-270901), so that it will be declared effective on Thursday, April 13, 2023 at 8:00 a.m. Eastern Time, or as soon thereafter as is practicable. Please contact our legal counsel, Sehrish Siddiqui, of Bass, Berry & Sims PLC at (901) 543-5979, if you have any questions concerning this request. Very truly yours, Gladstone Land Corporation By: /s/ Lewis Parrish Lewis Parrish Chief Financial Officer