2301 Winding Road
Old Bethpage, New York 11804
(212) 750-0371
December 23, 2020
VIA EDGAR
United States Securities
and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Ronald (Ron) E. Alper
| Re: | Power REIT | |
| Registration Statement on Form S-11 | ||
| File No: 333-251276 |
Ladies and Gentlemen:
Power REIT (the “Registrant”) hereby requests that the United States Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-11 (File No. 333-251276), to become effective on Monday, December 28, 2020, at 5:00 p.m., Eastern Time, or as soon thereafter as is practicable.
Please contact Hank Gracin, Esq. of Gracin & Marlow, LLP at (561) 926-7995 or (561) 237-0804, Leslie Marlow, Esq. at (516) 496-2223 or (516) 457-4238, with any questions you may have concerning this request.
| Sincerely, | ||
| POWER REIT | ||
| By: | /s/ David H. Lesser | |
| Name: | David H. Lesser | |
| Title: | Chairman and Chief Executive Officer | |
| cc: | Leslie Marlow, Esq., Gracin & Marlow, LLP |