United States securities and exchange commission logo
March 18, 2024
David J. Gladstone
Chairman and Chief Executive Officer
Gladstone Commercial Corporation
1521 Westbranch Drive, Suite 100
McLean, VA 22102
Re: Gladstone
Commercial Corporation
Registration
Statement on Form S-3
Filed March 13,
2024
File No. 333-277877
Dear David J. Gladstone:
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 Ronald
(Ron) E. Alper at 202-551-3329 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Abby E. Brown, Esq.