TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo November 17, 2021 Scott Drake Chief Financial Officer Farmer Brothers Co. 1912 Farmer Brothers Drive Northlake, Texas 76262 Re: Farmer Brothers Co. Registration Statement on Form S-3 Filed November 10, 2021 File No. 333-260973 Dear Mr. Drake: 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 Gregory Herbers at 202-551-8028 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing