United States securities and exchange commission logo





                          October 7, 2020

       Edward M. Weil, Jr.
       Executive Chairman, Chief Executive Officer, President and Secretary
       New York City REIT, Inc.
       650 Fifth Ave., 30th Floor
       New York, New York 10019

                                                        Re: New York City REIT,
Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed October 1,
2020
                                                            File No. 333-249217

       Dear Mr. Weil:

              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) Alper at 202-551-3329 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Real Estate & Construction
       cc:                                              Michael J. Choate