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SEC Comment Letter 0000000000-26-003949 to Strawberry Fields REIT, Inc. (STRW)

Strawberry Fields REIT, Inc.
Date: April 17, 2026 · CIK: 0001782430 · Accession: 0000000000-26-003949

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File numbers found in text: 333-295065

Date
April 17, 2026
Author
Division of
Form
UPLOAD
Company
Strawberry Fields REIT, Inc.

Letter

Re: Strawberry Fields REIT, Inc. Registration Statement on Form S-3 Filed April 15, 2026 File No. 333-295065 Dear Moishe Gubin:

April 17, 2026

Moishe Gubin Chairman and Chief Executive Officer Strawberry Fields REIT, Inc. 5683 North Lincoln Ave. Chicago IL 60659

This is to advise you that we have not reviewed and will not review your registration statement.

Please refer to Rules 460 and 461 regarding requests for acceleration. 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.

Please contact Pearlyne Paulemon at 202-551-8714 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Real
Estate & Construction
cc: Richard Pearlman

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 April 17, 2026

Moishe Gubin
Chairman and Chief Executive Officer
Strawberry Fields REIT, Inc.
5683 North Lincoln Ave.
Chicago IL 60659

 Re: Strawberry Fields REIT, Inc.
 Registration Statement on Form S-3
 Filed April 15, 2026
 File No. 333-295065
Dear Moishe Gubin:

 This is to advise you that we have not reviewed and will not review your
registration
statement.

 Please refer to Rules 460 and 461 regarding requests for acceleration.
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.

 Please contact Pearlyne Paulemon at 202-551-8714 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Real
Estate & Construction
cc: Richard Pearlman
</TEXT>
</DOCUMENT>