TEXT-EXTRACT 2 filename2.txt Mail Stop 3233 June 27, 2018 Via Email Mr. Bryan McLaren Chief Executive Officer Zoned Properties, Inc. 14300 N. Northsight Blvd., #208 Scottsdale, AZ 85260 Re: Zoned Properties, Inc. Form 10-K for the year ended December 31, 2016 Filed March 27, 2017 Form 10-K for the year ended December 31, 2017 Filed March 13, 2018 Form 10-Q for the quarter ended March 31, 2018 Filed May 10, 2018 File No. 000-51640 Dear Mr. McLaren: We issued comments to you on the above captioned filings on May 22, 2018. As of the date of this letter, these comments remain outstanding and unresolved. We expect you to provide a complete, substantive response to these comments by July 12, 2018. If you do not respond, we will, consistent with our obligations under the federal securities laws, decide how we will seek to resolve material outstanding comments and complete our review of your filing and your disclosure. Among other things, we may decide to release publicly, through the agency's EDGAR system, all correspondence, including this letter, relating to the review of your filing, consistent with the staff's decision to publicly release comment and response letters relating to disclosure filings it has reviewed. Bryan McLaren Zoned Properties, Inc. June 27, 2018 Page 2 You may contact Kristi Marrone at (202) 551-3429 or me at (202) 551-3395 with any questions. Sincerely, /s/ Isaac Esquivel Isaac Esquivel Staff Accountant Office of Real Estate and Commodities cc: Laura Anthony, Esq. (via Email)