SEC Comment Letter 0000000000-24-011044 to Advanced Flower Capital Inc. (AFCG)
Advanced Flower Capital Inc.
Date: Sept. 30, 2024 · CIK: 0001822523 · Accession: 0000000000-24-011044
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File numbers found in text: 001-39995
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September 30, 2024
Brandon Hetzel
Chief Financial Officer and Treasurer
AFC Gamma, Inc.
525 Okeechobee Boulevard, Suite 1650
West Palm Beach, FL 33401
Re:AFC Gamma, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2023
File No. 001-39995
Dear Brandon Hetzel:
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