SEC Comment Letter for INNOVATIVE INDUSTRIAL PROPERTIES INC (IIPR, IIPR-PA) (CIK 0001677576) (IIPR) — Feb 4, 2025

INNOVATIVE INDUSTRIAL PROPERTIES INC (IIPR, IIPR-PA) (CIK 0001677576)
Date: Feb. 4, 2025 · CIK: 0001677576 · Accession: 0000000000-25-001179

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File numbers found in text: 001-37949

Date

February 4, 2025

Author

David Smith

Form

UPLOAD

Company

INNOVATIVE INDUSTRIAL PROPERTIES INC (IIPR, IIPR-PA) (CIK 0001677576)

Letter

February 4, 2025 David Smith 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, 2023 File No. 001-37949 Dear David Smith: 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 cc:Carolyn Long

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February 4, 2025
David Smith
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, 2023
File No. 001-37949
Dear David Smith:
            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
cc:Carolyn Long

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