Correspondence 0001437749-24-002643 from Gyrodyne, LLC (GYRO) (CIK 0001589061) (GYRO)
Gyrodyne, LLC (GYRO) (CIK 0001589061)
Date: Jan. 31, 2024 · CIK: 0001589061 · Accession: 0001437749-24-002643
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-276312
Letter
gyrllc20240131_corresp.htm
Gyrodyne, LLC
One Flowerfield, Suite 24
Saint James, NY 11780
January 31, 2024
VIA EDGAR AND E-MAIL
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Real Estate & Construction
100 F Street, N.E.
Washington, D.C. 20549-6010
Attention: Isabel Rivera
Re:
Gyrodyne, LLC
Registration Statement on Form S-1
File No. 333-276312
Ladies and Gentlemen:
In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-1 (Registration No. 333-276312) (as amended, the “Registration Statement”) of Gyrodyne, LLC (the “Company”). We respectfully request that the Registration Statement become effective as of 5:30 p.m., Washington, D.C. time, on February 2, 2024, or as soon as practicable thereafter, or at such other time thereafter as our counsel, Farrell Fritz, P.C., may request by telephone.
Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Farrell Fritz, P.C., by calling Alon Kapen at (516) 227-0633.
Thank you for your assistance in this matter.
Very truly yours,
Gyrodyne, LLC
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CORRESP 1 filename1.htm gyrllc20240131_corresp.htm Gyrodyne, LLC One Flowerfield, Suite 24 Saint James, NY 11780 January 31, 2024 VIA EDGAR AND E-MAIL United States Securities and Exchange Commission Division of Corporation Finance Office of Real Estate & Construction 100 F Street, N.E. Washington, D.C. 20549-6010 Attention: Isabel Rivera Re: Gyrodyne, LLC Registration Statement on Form S-1 File No. 333-276312 Ladies and Gentlemen: In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-1 (Registration No. 333-276312) (as amended, the “Registration Statement”) of Gyrodyne, LLC (the “Company”). We respectfully request that the Registration Statement become effective as of 5:30 p.m., Washington, D.C. time, on February 2, 2024, or as soon as practicable thereafter, or at such other time thereafter as our counsel, Farrell Fritz, P.C., may request by telephone. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Farrell Fritz, P.C., by calling Alon Kapen at (516) 227-0633. Thank you for your assistance in this matter. Very truly yours, Gyrodyne, LLC By: /s/ Gary Fitlin Gary Fitlin President and Chief Executive Officer cc: Alon Kapen, Farrell Fritz, P.C.