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                                                             December 20, 2018

Andrew Spodek
Chief Executive Officer
Postal Realty Trust, Inc.
75 Columbia Avenue
Cedarhurst, NY 11516

       Re: Postal Realty Trust, Inc.
           Draft Registration Statement on Form S-11
           Submitted November 23, 2018
           CIK No. 0001759774

Dear Mr. Spodek :

       We have reviewed your draft registration statement and have the
following comments. In
some of our comments, we may ask you to provide us with information so we may
better
understand your disclosure.

       Please respond to this letter by providing the requested information and
either submitting
an amended draft registration statement or publicly filing your registration
statement on
EDGAR. If you do not believe our comments apply to your facts and circumstances
or do not
believe an amendment is appropriate, please tell us why in your response.

      After reviewing the information you provide in response to these comments
and your
amended draft registration statement or filed registration statement, we may
have additional
comments.

Draft Registration Statement Form S-11 Filed November 23, 2018

Cover Page

1.     Please supplementally provide us with copies of all written
communications, as defined in
       Rule 405 under the Securities Act, that you, or anyone authorized to do
so on your behalf,
       present to potential investors in reliance on Section 5(d) of the
Securities Act, whether or
       not they retain copies of the communications.
Table of Contents, page iii

2.     We note your disclosure that "the accuracy and completeness of the
information are not
       guaranteed." This statement appears to disclaim the issuer's
responsibility for information
       in the registration statement. Please revise the disclosure to remove
this disclaimer.
 Andrew Spodek
FirstName LastNameAndrew Spodek
Postal Realty Trust, Inc.
Comapany20, 2018
December NamePostal Realty Trust, Inc.
December 20, 2018 Page 2
Page 2
FirstName LastName
3.       We note that you have included information from the market study
prepared for you by
         Real Estate Asset Counseling, Inc. and that such information is
included in the prospectus
         in reliance on REAC's authority as an expert on such matters. Please
include REAC's
         consent as required by Rule 436 and Item 601(b)(23) of Regulation S-K.
Prospectus Summary, page 1

4.       We note that you have provided disclosure regarding the United States
Postal Service as
         of September 30, 2017. Please update the disclosure throughout your
prospectus for a
         more recent practicable date.
5.       We note your disclosure that you will own 265 postal properties and
that Postal Realty
         Management, your taxable REIT subsidiary, will manage 398 properties.
Please clarify
         that Postal Realty Management will provide the management services for
your 265 postal
         properties as well.
Initial Properties, page 7

6.       We note that you have provided disclosure regarding your annualized
gross rent and
         annualized gross rent per square foot. Please also provide the average
effective annual rent
         and average effective annual rent per square foot and clarify how your
rental disclosures
         take into accounts tenant concessions and abatements.
Structure and Formation of Our Company, page 9

7.       We note your disclosure on page 1 that Mr. Spodek is contributing 195
properties.
         However, your disclosure on page 10 appears to indicate that you are
acquiring 186
         properties from Mr. Spodek and 79 properties from joint ventures.
Please revise your
         disclosure, as appropriate, to ensure consistency.
Risk Factors
Material weaknesses or a failure to maintain an effective system of internal
control ... could
materially and adversely affect us., page 25

8.       We note from your disclosure that material weaknesses were identified
in connection with
         the audit of the combined consolidated financial statements of your
Predecessor. We also
         note that you cannot assure that you will be able to remediate the
identified material
         weaknesses in a timely manner, or at all. Please explain to us and
consider revising your
         disclosure to describe management's current plans or action already
undertaken, if any,
         for remediating the material weaknesses.
Use of Proceeds, page 48

9.       We note that you intend to use proceeds to repay mortgage debt. Please
provide the
         disclosure required by instruction 4 of Item 504 of Regulation S-K. To
the extent the
         proceeds will not be used to repay the Atlanta Postal Credit Union
loan referenced on
 Andrew Spodek
FirstName LastNameAndrew Spodek
Postal Realty Trust, Inc.
Comapany20, 2018
December NamePostal Realty Trust, Inc.
December 20, 2018 Page 3
Page 3
FirstName LastName
         page 63, please revise your disclosure in the risk factor on page 22
to clarify that you will
         have to make a significant balloon payment in 2021 on this loan.
Management's Discussion and Analysis of Financial Condition and Results of
Operations
Acquisition Properties, page 55

10.      We note from your disclosure that you have determined that the
"Acquisition Properties"
         are not under common control with your Predecessor. We also note from
your disclosure
         on page 104 that Mr. Spodek's mother owns interests in the 79
Acquisition Properties that
         you will acquire in the formation transactions. Please provide us with
your detailed
         analysis to explain the basis of your determination that the
Acquisition Properties are not
         under common control. Please cite the applicable accounting guidance
in your response.
Management's Discussion and Analysis of Financial Condition and Results of
Operations
Consolidated Idebtedness, page 62

11.      Please clarify whether you may incur a prepayment penalty if you pay
off any of the loans
         prior to maturity.
Market Opportunity, page 74

12.      We note your disclosure that postal properties typically are leased
directly to the USPS
         and not through the GSA, and that if a government tenant of a property
subject to a GSA
         lease is unable to receive funding, the lease is cancellable by the
government. Please
         describe if the USPS can also cancel leases under similar
circumstances.
Business and Properties, page 79

13.      Please clarify whether you or the USPS is responsible for modifying a
property to meet
         the requirements for a postal office.
Initial Properties, page 81

14.      We note your disclosure regarding the expiration of the leases for
each property. Please
         also include a lease expiration table for each of the next 5 years
stating (i) the number of
         tenants whose leases will expire, (ii) the total area in square feet
covered by such leases,
         (iii) the annual rental represented by such leases, and (iv) the
percentage of gross annual
         rental represented by such leases.
Our Management Business, page 89

15.      Please expand your disclosure in this section to provide more detailed
information
         regarding the services to be provided by your manager to you and to
the properties that it
         will manage and clarify the compensation to be paid by you and by the
properties.
         Additionally, please file the management agreement in accordance with
Item 601(b)(10)
         of Regulation S-K.
 Andrew Spodek
Postal Realty Trust, Inc.
December 20, 2018
Page 4
Structure and Formation of Our Company
Formation Transactions, page 112

16.    Your disclosure seems to indicate that your Predecessor will consist of
186 properties
       currently controlled by Mr. Spodek. Further, you will also acquire a
100% interest in 79
       additional properties referred to as the "Acquisition Properties."
Please reconcile for us
       the numbers of properties discussed on this page with the numbers of
properties disclosed
       in your audited financial statements, including the financial statements
prepared for the
       purpose of complying with Rule 3-14 of Regulation S-X.
        You may contact William Demarest at 202-551-3432 or Isaac Esquivel at
202-551-3395
if you have questions regarding comments on the financial statements and
related
matters. Please contact Stacie Gorman at 202-551-3585 or Sonia Barros,
Assistant Director,
at 202-551-3655 with any other questions.



                                                            Sincerely,

FirstName LastNameAndrew Spodek                             Division of
Corporation Finance
                                                            Office of Real
Estate and
Comapany NamePostal Realty Trust, Inc.
                                                            Commodities
December 20, 2018 Page 4
cc:       David C. Wright, Esq.
FirstName LastName
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