TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo November 30, 2020 Luca Fabbri Chief Financial Officer Farmland Partners Inc. 4600 South Syracuse Street Suite 1450 Denver, CO 80237-2766 Re: Farmland Partners Inc. Form 10-K for the Fiscal Year Ended December 31, 2019 Filed March 13, 2020 Form 8-K filed November 9, 2020 File Nos. 001-36405 Dear Mr. Fabbri: 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