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STRAWBERRY FIELDS REIT, INC.

 

July 29, 2024

 

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

  Re: Strawberry Fields REIT, Inc. Registration Statement on Form S-3
    Filed July 12, 2024, as amended, File No. 333-280766

 

Ladies and Gentlemen:

 

Pursuant to the provisions of 12 CFR Section 230.461, Strawberry Fields, Inc., a Florida corporation, hereby respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that it becomes effective on August 1, 2024, at 9:00 a.m., or as soon as practicable thereafter or at such later time as we or our counsel may orally request. When the Registration Statement has been declared effective, please confirm that with our counsel, Richard Pearlman of Igler and Pearlman, P.A., at (850) 445-5564.

 

We thank you for your consideration of the foregoing.

 

  Sincerely,
   
  /s/ Moishe Gubin
   
  Moishe Gubin
  Principal Executive Officer
  Strawberry Fields REIT, Inc.