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                          May 2, 2024

       Jack K. Heilbron
       Chief Executive Officer and President
       Presidio Property Trust, Inc.
       4995 Murphy Canyon Road, Suite 300
       San Diego, CA 92123

                                                        Re: Presidio Property 
Trust, Inc.
                                                            Registration 
Statement on Form S-3
                                                            Filed April 26, 
2024
                                                            File No. 333-278960

       Dear Jack K. Heilbron:

              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 Benjamin 
Holt at 202-551-6614 with any questions.



                                                                                
                          Sincerely,

                                                                                
                          Division of Corporation Finance
                                                                                
                          Office of Real Estate & Construction
       cc:                                              Avital Perlman, Esq.