United States securities and exchange commission logo
June 12, 2024
Kevin M. Fennell
Executive Vice President and Chief Financial Officer
Broadstone Net Lease, Inc.
207 High Point Dr., Suite 300
Victor, NY 14564
Re: Broadstone Net
Lease, Inc.
Form 10-K for the
year ended December 31, 2023
File No. 001-39529
Dear Kevin M. Fennell:
We have completed our review of your filing. 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