United States securities and exchange commission logo July 27, 2022 Daniel Shaeffer Chief Executive Officer Cottonwood Communities, Inc. 1245 Brickyard Rd., Suite 250 Salt Lake City, Utah 84106 Re: Cottonwood Communities, Inc. Registration Statement on Form S-4 Filed July 22, 2022 File No. 333-266298 Dear Mr. Shaeffer: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Melanie Singh at 202-551-4074 or Maryse Mills-Apenteng at 202-551- 3457 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction