<SEC-DOCUMENT>0001437749-18-015744.txt : 20180816
<SEC-HEADER>0001437749-18-015744.hdr.sgml : 20180816
<ACCEPTANCE-DATETIME>20180816090336
ACCESSION NUMBER:		0001437749-18-015744
CONFORMED SUBMISSION TYPE:	DEL AM
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20180816
DATE AS OF CHANGE:		20180816
EFFECTIVENESS DATE:		20180816

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BOSTON OMAHA Corp
		CENTRAL INDEX KEY:			0001494582
		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE OPERATORS (NO DEVELOPERS) & LESSORS [6510]
		IRS NUMBER:				270788438
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		DEL AM
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-226779
		FILM NUMBER:		181022452

	BUSINESS ADDRESS:	
		STREET 1:		1411 HARNEY ST.
		STREET 2:		SUITE 200
		CITY:			OMAHA
		STATE:			NE
		ZIP:			68102
		BUSINESS PHONE:		857-256-0079

	MAIL ADDRESS:	
		STREET 1:		1411 HARNEY ST.
		STREET 2:		SUITE 200
		CITY:			OMAHA
		STATE:			NE
		ZIP:			68102

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	REO PLUS, INC.
		DATE OF NAME CHANGE:	20100618
</SEC-HEADER>
<DOCUMENT>
<TYPE>DEL AM
<SEQUENCE>1
<FILENAME>bomn20180815_delam.htm
<DESCRIPTION>FORM DEL AM
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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">August 16, 2018</p>

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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;"><u>VIA EDGAR</u></p>

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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Securities and Exchange Commission</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Division of Corporate Finance</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">100 F. Street, N.E.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Washington, DC 20549</p>

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			<p style="font-family:'Times New Roman', Times, serif;margin-right:0pt;margin-top:0pt;text-align:left;margin-bottom:0pt;font-size:10pt;">Re:</p>
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			<p style="font-family:'Times New Roman', Times, serif;margin-right:0pt;margin-top:0pt;text-align:left;margin-bottom:0pt;font-size:10pt;"><i>Delaying Amendment for Boston Omaha Corporation &ndash; Registration Statement on Form S-3 (File No. 333-226779)</i></p>
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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Ladies and Gentlemen:</p>

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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Pursuant to Rule 473(c) of the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;), Boston Omaha Corporation (the &ldquo;Registrant&rdquo;) is hereby filing a delaying amendment with respect to its Registration Statement on Form S-3 (File No. 333-226779) filed by the Registrant on August 10, 2018 (the &ldquo;Registration Statement&rdquo;). The following delaying amendment, prescribed by Rule 473(a) of the Securities Act, is hereby incorporated into the cover page of the Registration Statement:</p>

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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin-bottom:0pt;margin-left:36pt;margin-right:0pt;margin-top:0pt;text-align:left;">&ldquo;The registrant hereby amends this registration statement on such date or dates as may be necessary to delay its effective date until the registrant shall file a further amendment which specifically states that this registration statement shall thereafter become effective in accordance with Section 8(a) of the Securities Act of 1933, as amended, or until the registration statement shall become effective on such date as the Commission, acting pursuant to said Section 8(a), may determine.&rdquo;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">If you have any questions or comments in connection with this delaying amendment, please contact Joseph B. Ramadei (781-719-9813) of Gennari Aronson, LLP, counsel to the Registrant.</p>

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			<td style="width: 35%;">Sincerely,</td>
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			<td style="border-bottom: thin solid rgb(0, 0, 0); width: 35%;">/s/ Adam K. Peterson</td>
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			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt; text-align: left;">Adam K. Peterson</p>

			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt; text-align: left;">Co-Chief Executive Officer</p>
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