Gyrodyne, LLC
One Flowerfield, Suite 24
Saint James, NY 11780
January 31, 2024
VIA EDGAR AND E-MAIL
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Real Estate & Construction
100 F Street, N.E.
Washington, D.C. 20549-6010
| Attention: | Isabel Rivera |
Re: | Gyrodyne, LLC Registration Statement on Form S-1 File No. 333-276312 |
Ladies and Gentlemen:
In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-1 (Registration No. 333-276312) (as amended, the “Registration Statement”) of Gyrodyne, LLC (the “Company”). We respectfully request that the Registration Statement become effective as of 5:30 p.m., Washington, D.C. time, on February 2, 2024, or as soon as practicable thereafter, or at such other time thereafter as our counsel, Farrell Fritz, P.C., may request by telephone.
Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Farrell Fritz, P.C., by calling Alon Kapen at (516) 227-0633.
Thank you for your assistance in this matter.
Very truly yours,
Gyrodyne, LLC
By: /s/ Gary Fitlin
Gary Fitlin
President and Chief Executive Officer
cc: Alon Kapen, Farrell Fritz, P.C.
