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United States securities and exchange commission logo





                          May 24, 2021

       Jack K. Heilbron
       Chief Executive Officer and President
       Presidio Property Trust, Inc.
       4995 Murphy Canyon Road, Suite 300
       San Diego, CA 92123

                                                        Re: Presidio Property
Trust, Inc.
                                                            Registration
Statement on Form S-11
                                                            Filed May 14, 2021
                                                            File No. 333-256150

       Dear Mr. Heilbron:

              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 Ronald
(Ron) E. Alper at 202-551-3329 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Real Estate & Construction
       cc:                                              Joshua Englard
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