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
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<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>