Correspondence 0001104659-23-105318 from Alpine Income Property Trust, Inc. (PINE) (CIK 0001786117) (PINE)

Alpine Income Property Trust, Inc. (PINE) (CIK 0001786117)
Date: Sept. 29, 2023 · CIK: 0001786117 · Accession: 0001104659-23-105318

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AI Filing Summary & Sentiment

File numbers found in text: 333-274724

Date

September 29, 2023

Author

Not clearly detected

Form

CORRESP

Company

Alpine Income Property Trust, Inc. (PINE) (CIK 0001786117)

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Real Estate and Construction Washington, D.C. 20549 Attention: Pearlyne Paulemon Re: Acceleration Request of Alpine Income Property Trust, Inc. Registration Statement on Form S-3 (File No. 333-274724)

Dear Ms. Paulemon:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Alpine Income Property Trust, Inc., a Maryland corporation (the “Company”), hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that it may become effective at 5:00 p.m., Eastern time, on September 29, 2023 or as soon thereafter as practicable.

Once the above-referenced Registration Statement has been declared effective, please orally confirm that event with our counsel, Vinson & Elkins L.L.P., by telephoning Zachary A. Swartz at (804) 327-6324.

Thank you for your attention to this matter.

[Signature page follows]

Very truly yours,
ALPINE INCOME PROPERTY TRUST, INC.

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CORRESP
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filename1.htm

Alpine Income Property
Trust, Inc.

369 N. New York Ave.,
Suite 201

Winter Park, Florida 32789

September 29, 2023

VIA EDGAR

United States Securities
and Exchange Commission

Division of Corporation
Finance

Office of Real Estate and
Construction

100 F Street, N.E.

Washington, D.C. 20549

Attention: Pearlyne Paulemon

 Re: Acceleration Request of Alpine Income Property Trust, Inc.

Registration Statement on Form S-3 (File No. 333-274724)

Dear Ms. Paulemon:

Pursuant
to Rule 461 under the Securities Act of 1933, as amended, Alpine Income Property Trust, Inc., a Maryland corporation (the “Company”),
hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that it may become effective
at 5:00 p.m., Eastern time, on September 29, 2023 or as soon thereafter as practicable.

Once
the above-referenced Registration Statement has been declared effective, please orally confirm that event with our counsel, Vinson &
Elkins L.L.P., by telephoning Zachary A. Swartz at (804) 327-6324.

Thank
you for your attention to this matter.

[Signature page follows]

    Very truly yours,

    ALPINE INCOME PROPERTY TRUST, INC.

    By:
    /s/ Matthew M. Partridge

    Name: Matthew M. Partridge

    Title: Senior Vice President, Chief Financial Officer and Treasurer

    cc:
    Zachary A. Swartz, Vinson & Elkins L.L.P.

    2

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