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Correspondence 0001493152-26-017902 from Strawberry Fields REIT, Inc. (STRW)

Strawberry Fields REIT, Inc.
Date: April 17, 2026 · CIK: 0001782430 · Accession: 0001493152-26-017902

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File numbers found in text: 333-295065

Date
April 15, 2026
Author
/s/
Form
CORRESP
Company
Strawberry Fields REIT, Inc.

Letter

Re: Strawberry Fields REIT, Inc. Registration Statement on Form S-3

STRAWBERRY FIELDS REIT, INC.

April 17, 2026

Securities and Exchange Commission

Division of Corporation Finance

F Street, N.E.

Washington, D.C. 20549

Filed April 15, 2026, File No. 333-295065

Ladies and Gentlemen:

Pursuant to the provisions of 12 CFR Section 230.461, Strawberry Fields REIT, Inc., a Maryland corporation, hereby respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that it becomes effective on April 23, 2026, at 9:00 a.m., or as soon as practicable thereafter or at such later time as we or our counsel may orally request. When the Registration Statement has been declared effective, please confirm that with our counsel, Richard Pearlman of Igler and Pearlman, P.A., at (850) 445-5564.

We thank you for your consideration of the foregoing.

Sincerely,
/s/
Moishe Gubin

Show Raw Text
CORRESP
 1
 filename1.htm

 STRAWBERRY
FIELDS REIT, INC.

 April
17, 2026

 Securities
and Exchange Commission

 Division
of Corporation Finance

 100
F Street, N.E.

 Washington,
D.C. 20549

 Re:
 Strawberry
 Fields REIT, Inc. Registration Statement on Form S-3

 Filed
 April 15, 2026, File No. 333-295065

 Ladies
and Gentlemen:

 Pursuant
to the provisions of 12 CFR Section 230.461, Strawberry Fields REIT, Inc., a Maryland corporation, hereby respectfully requests
that the effective date of the above-referenced Registration Statement be accelerated so that it becomes effective on April 23, 2026,
at 9:00 a.m., or as soon as practicable thereafter or at such later time as we or our counsel may orally request. When the Registration
Statement has been declared effective, please confirm that with our counsel, Richard Pearlman of Igler and Pearlman, P.A., at (850) 445-5564.

 We
thank you for your consideration of the foregoing.

 Sincerely,

 /s/
 Moishe Gubin

 Moishe
 Gubin

 Principal
 Executive Officer

 Strawberry
 Fields REIT, Inc.