SEC Comment Letter for INNOVATIVE INDUSTRIAL PROPERTIES INC (IIPR, IIPR-PA) (CIK 0001677576) (IIPR) — Dec 15, 2021
INNOVATIVE INDUSTRIAL PROPERTIES INC (IIPR, IIPR-PA) (CIK 0001677576)
Date: Dec. 15, 2021 · CIK: 0001677576 · Accession: 0000000000-21-014968
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File numbers found in text: 001-37949
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United States securities and exchange commission logo
December 15, 2021
Catherine Hastings
Chief Financial Officer
Innovative Industrial Properties, Inc.
1389 Center Drive, Suite 200
Park City, UT 84098
Re:Innovative Industrial Properties, Inc.
Form 10-K for the year ended December 31, 2020
Filed February 26, 2021
File No. 001-37949
Dear Ms. Hastings:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction