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 | ||