<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
United States securities and exchange commission logo





                 June 29, 2021

       Thomas Messier
       Chairman & CEO
       Medalist Diversified REIT, Inc.
       1051 E. Cary Street
       Suite 601
       James Center Three
       Richmond, Virginia 23219

                                                        Re: Medalist
Diversified REIT, Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed June 21, 2021
                                                            File No. 333-257238

       Dear Mr. Messier :

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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.

              Please contact Hannah Menchel at 202-551-5702 or James Lopez at
202-551-3536 with
       any questions.




                 Sincerely,


                 Division of Corporation Finance

                 Office of Real Estate & Construction
</TEXT>
</DOCUMENT>
