AFC GAMMA, Inc.
525 Okeechobee Blvd., Suite 1770
West Palm Beach, FL 33401
February 17, 2021
Via EDGAR Transmission
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | AFC Gamma, Inc. Withdrawal of Request for Acceleration of Registration Statement on Form S-11 (Registration No. 333-251762) |
Ladies and Gentlemen:
AFC Gamma, Inc. (the “Company”) hereby respectfully withdraws its request that the Securities and Exchange Commission accelerate the effective date of the Company’s registration statement on Form S-11 (Registration No. 333-251762), as amended, so that it becomes effective on February 8, 2021, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, or at such later time as the Company or its counsel may request via telephone call to the staff.
| | Sincerely, |
| | |
| | AFC Gamma, Inc. |
| | |
| | By: | /s/ Leonard M. Tannenbaum |
| | | Leonard M. Tannenbaum |
| | | Chief Executive Officer |
