TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo August 31, 2021 Tanya Brady Senior Vice President and General Counsel Phillips Edison & Company, Inc. 11501 Northlake Drive Cincinnati, Ohio 45249 Re: Phillips Edison & Company, Inc. Registration Statement on Form S-3 Filed August 25, 2021 File No. 333-259059 Dear Ms. Brady: 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 Joseph Ambrogi at 202-551-4821 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Julian T.H. Kleindorfer