TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo October 26, 2023 Andrew Spodek Chief Executive Officer Postal Realty Trust, Inc. 75 Columbia Avenue Cedarhurst, NY 11516 Re: Postal Realty Trust, Inc. Registration Statement on Form S-3 Filed October 23, 2023 File No. 333-275134 Dear Andrew Spodek: 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 Pearlyne Paulemon at 202-551-8714 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: James Davidson