TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo April 13, 2021 Paul A. Pittman Executive Chairman and Chief Executive Officer Farmland Partners Inc. 4600 S. Syracuse Street, Suite 1450 Denver, Colorado 80237 Re: Farmland Partners Inc. Registration Statement on Form S-3 Filed April 7, 2021 File No. 333-255092 Dear Mr. Pittman: 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 Ronald (Ron) E. Alper at 202-551-3329 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Justin Salon