TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo June 21, 2021 Jeffrey Witherell Chief Executive Officer Plymouth Industrial REIT, Inc. 20 Custom House Street, 11th Floor Boston, Massachusetts 02110 Re: Plymouth Industrial REIT, Inc. Registration Statement on Form S-3 Filed June 11, 2021 File No. 333-257006 Dear Mr. Witherell: 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 Michael Davis at 202-551-4385 or Pam Howell at 202-551-3357 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Kenneth L. Betts