LOGO

March 30, 2020

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549-4041

Attention: Jonathan Burr

 

  Re:

Gladstone Land Corporation

      

Registration Statement on Form S-3

      

File No. 333-236943

Ladies and Gentlemen:

On behalf of Gladstone Land Corporation (the “Registrant”) 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’s Registration Statement on Form S-3 (File No. 333-236943), so that it will be declared effective on Wednesday, April 1, 2020 at 3:00 p.m. Eastern Time, or as soon thereafter as is practicable.

Please contact our legal counsel, Lori B. Morgan, of Bass, Berry & Sims PLC at (615) 742-6280, if you have any questions concerning this request.

 

Very truly yours,
Gladstone Land Corporation
By:   /s/ Lewis Parrish
  Lewis Parrish
  Chief Financial Officer