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                          April 23, 2021

       Enzio Cassinis
       Chief Executive Officer and President
       Cottonwood Communities, Inc.
       245 Brickyard Rd., Suite 250
       Salt Lake City, Utah 84106

                                                        Re: Cottonwood
Communities, Inc.
                                                            Registration
Statement on Form S-4
                                                            Filed April 16,
2021
                                                            File No. 333-255314

       Dear Mr. Cassinis:

              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:                                              Laura K. Sirianni