TEXT-EXTRACT 2 filename2.txt 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