March 4, 2025

Brian Dickman
Chief Financial Officer
Getty Realty Corp.
292 Madison Avenue, 9th Floor
New York, NY 10017-6318

       Re: Getty Realty Corp.
           10-K for the fiscal year ended December 31, 2024
           8-K filed February 12, 2025
           File No. 001-13777
Dear Brian Dickman:

       We have reviewed your filing and have the following comment.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 8-K filed February 12, 2025
Exhibit 99.1, page 5

1.     We note that you disclose full year 2025 guidance for the non-GAAP
measure, AFFO
       per diluted share, without providing a reconciliation to the most
directly related
       GAAP measure. In future filings, please include such reconciliation or,
alternatively,
       provide a statement that the information could not be presented without
unreasonable
       efforts under Item 10(e)(1)(i)(B) of Regulation S-K. Refer also to
Questions 102.10(a)
       and 102.10(b) of the C&DIs for Non-GAAP Financial Measures.
        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 William Demarest at 202-551-3432 or Isaac Esquivel at
202-551-3395
if you have questions regarding comments on the financial statements and
related matters.
 March 4, 2025
Page 2



                Sincerely,

                Division of Corporation Finance
                Office of Real Estate & Construction