United States securities and exchange commission logo October 20, 2023 Adam Larson Chief Financial Officer Cottonwood Communities, Inc. 1245 E. Brickyard Road, Suite 250 Salt Lake City, UT 84106 Re: Cottonwood Communities, Inc. Form 10-K for the year ended December 31, 2022 Filed March 24, 2023 Form 10-K for the year ended December 31, 2021 Filed March 30, 2022 File No. 000-56165 Dear Adam Larson: We have completed our review of your filings. 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. Sincerely, Division of Corporation Finance Office of Real Estate & Construction