United States securities and exchange commission logo
May 13, 2024
Luca Fabbri
Chief Executive Officer
Farmland Partners Inc.
4600 S. Syracuse Street, Suite 1450
Denver, Colorado 80237
Re: Farmland Partners
Inc.
Registration
Statement on Form S-3
Filed May 8, 2024
File No. 333-279210
Dear Luca Fabbri:
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 Ruairi
Regan at 202-551-3269 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Justin R. Salon, Esq.