<SEC-DOCUMENT>0001193125-23-097502.txt : 20230511
<SEC-HEADER>0001193125-23-097502.hdr.sgml : 20230511
<ACCEPTANCE-DATETIME>20230411121856
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-23-097502
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20230411

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GLADSTONE LAND Corp
		CENTRAL INDEX KEY:			0001495240
		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE INVESTMENT TRUSTS [6798]
		IRS NUMBER:				541892552
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1521 WESTBRANCH DRIVE
		STREET 2:		SUITE 100
		CITY:			MCLEAN
		STATE:			VA
		ZIP:			22102
		BUSINESS PHONE:		703-287-5800

	MAIL ADDRESS:	
		STREET 1:		1521 WESTBRANCH DRIVE
		STREET 2:		SUITE 100
		CITY:			MCLEAN
		STATE:			VA
		ZIP:			22102

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Gladstone Land Corp
		DATE OF NAME CHANGE:	20100624
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML><HEAD>
<TITLE>CORRESP</TITLE>
</HEAD>
 <BODY BGCOLOR="WHITE">


<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt;margin-bottom:0pt" ALIGN="center">


<IMG SRC="g481970dsp13.jpg" ALT="LOGO">
 </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">April&nbsp;11, 2023 </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><I><U>VIA EDGAR </U></I></B></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">United States Securities and
Exchange Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F
Street, N.E. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, DC 20549-4041 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Attention: Stacie
Gorman </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>Re:</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>Gladstone Land Corporation </B></P></TD></TR></TABLE>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman"><B>Registration Statement on Form <FONT STYLE="white-space:nowrap">S-3</FONT></B> </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman"><B>File <FONT STYLE="white-space:nowrap">No.&nbsp;333-270901</FONT></B> </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Ladies and Gentlemen: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">On behalf of Gladstone
Land Corporation (the &#147;Registrant&#148;) and pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, I hereby request acceleration of the effective date of the Registrant&#146;s Registration Statement on Form <FONT
STYLE="white-space:nowrap">S-3</FONT> (File <FONT STYLE="white-space:nowrap">No.&nbsp;333-270901),</FONT> so that it will be declared effective on Thursday, April&nbsp;13, 2023 at 8:00 a.m. Eastern Time, or as soon thereafter as is practicable. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Please contact our legal counsel, Sehrish Siddiqui, of Bass, Berry&nbsp;&amp; Sims PLC at (901)
<FONT STYLE="white-space:nowrap">543-5979,</FONT> if you have any questions concerning this request. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="40%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt">


<TR>

<TD WIDTH="7%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="92%"></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3">Very truly yours,</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3">Gladstone Land Corporation</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">By:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Lewis Parrish</P></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">Lewis Parrish</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">Chief Financial Officer</TD></TR>
</TABLE></DIV>
</DIV></Center>

</BODY></HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g481970dsp13.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 g481970dsp13.jpg
M_]C_X  02D9)1@ !  $ 8 !@  #__@ ?3$5!1"!496-H;F]L;V=I97,@26YC
M+B!6,2XP,0#_VP"$  @&!@<&!0@'!P<*"0@*#18.#0P,#1L3%! 6(!PB(1\<
M'QXC*#,K(R8P)AX?+#TM,#4V.3HY(BL_0SXX0S,X.3<!"0H*#0L-&@X.&C<D
M'R0W-S<W-S<W-S<W-S<W-S<W-S<W-S<W-S<W-S<W-S<W-S<W-S<W-S<W-S<W
M-S<W-S<W-__$ :(   $% 0$! 0$!           ! @,$!08'" D*"P$  P$!
M 0$! 0$! 0        $" P0%!@<("0H+$  " 0,# @0#!04$!    7T! @,
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M@ H * "@ H * "@ H * "@ H * "@ H * "@ H * "@ H * "@ H * "@ H
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M3C<8R6'U)X_2NVGA:25]S@J8NK>UK%_2?"^DZ[$;W6O%SWP'S-&DFP+^>?T
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M !0 4 % !0 4 % !0 4 % !0 4 % !0 4 % !0 4 % !0 4 % !0 4 % !0
/4 % !0 4 % !0 4 ?__9

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
