April 11, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549-4041
Attention: Stacie Gorman
| Re: | Gladstone Land Corporation |
Registration Statement on Form S-3
File No. 333-270901
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. 333-270901), so that it will be declared effective on Thursday, April 13, 2023 at 8:00 a.m. Eastern Time, or as soon thereafter as is practicable.
Please contact our legal counsel, Sehrish Siddiqui, of Bass, Berry & Sims PLC at (901) 543-5979, if you have any questions concerning this request.
| Very truly yours, | ||
| Gladstone Land Corporation | ||
| By: | /s/ Lewis Parrish | |
| Lewis Parrish | ||
| Chief Financial Officer | ||