Correspondence 0001493152-25-004665 from Power REIT (PW, PW-PA) (CIK 0001532619) (PW)
Power REIT (PW, PW-PA) (CIK 0001532619)
Date: Feb. 3, 2025 · CIK: 0001532619 · Accession: 0001493152-25-004665
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File numbers found in text: 333-284503
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CORRESP
1
filename1.htm
February
3, 2025
VIA
EDGAR
United
States Securities
and Exchange Commission
Division of Corporation Finance
100
F Street, N.E.
Washington, D.C. 20549
Attention: Ruairi Regan and Pam Howell
Re:
Power
REIT
Registration
Statement on Form S-3
Filed
January 24, 2025
File
No: 333-284503
Dear
Mr. Regan and Ms. Howell:
Power
REIT (the “Registrant”) hereby requests that the effective date of the above-referenced Registration Statement on
Form S-3 (File No. 333-284503), be accelerated by the U.S. Securities and Exchange Commission (the “Commission”) to
become effective today, Monday, February 3, 2025, at 5:00 p.m., Eastern Time, or as soon as reasonably practicable thereafter.
The
Registrant understands that the Staff of the Commission will consider this request as confirmation by the Registrant that it is aware
of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration
Statement.
The
Registrant hereby authorizes Leslie Marlow and/or Patrick Egan of Blank Rome LLP to orally modify or withdraw this request for acceleration.
Please contact Ms. Marlow at (212) 885-5358 or Mr. Egan at (212) 885-5346 with any questions you may have concerning this request, and
please notify either of them when this request for acceleration has been granted.
Very
truly yours,
POWER
REIT
By:
/s/
David H. Lesser
Name:
David
H. Lesser
Title:
Chief
Executive Officer
cc:
Leslie Marlow, Blank Rome LLP
Patrick Egan, Blank Rome LLP