<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13D" xmlns:com="http://www.sec.gov/edgar/common">
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<headerData>
    <submissionType>SCHEDULE 13D/A</submissionType>
    <previousAccessionNumber>0002005138-26-000004</previousAccessionNumber>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0002005138</cik>
          <ccc>XXXXXXXX</ccc>
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  <formData>
    <coverPageHeader>
      <amendmentNo>3</amendmentNo>
      <securitiesClassTitle>Series A Cumulative Redeemable Perpetual Preferred Stock Liquidation Preference $25 per Share</securitiesClassTitle>
      <dateOfEvent>05/15/2026</dateOfEvent>
      <previouslyFiledFlag>false</previouslyFiledFlag>
      <issuerInfo>
        <issuerCIK>0001532619</issuerCIK>
        <issuerCusips>
          <issuerCusipNumber>73933H200</issuerCusipNumber>
        </issuerCusips>
        <issuerName>Power REIT</issuerName>
        <address>
          <com:street1>301 WINDING ROAD</com:street1>
          <com:city>OLD BETHPAGE</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>11804</com:zipCode>
        </address>
      </issuerInfo>
      <authorizedPersons>
        <notificationInfo>
          <personName>Alexander Kachmar, Bradley &amp; </personName>
          <personPhoneNum>973-979-1329</personPhoneNum>
          <personAddress>
            <com:street1>Daytona Railway and Land Co. LLC</com:street1>
            <com:street2>5753 Highway 85 N PMB 5974</com:street2>
            <com:city>Crestview</com:city>
            <com:stateOrCountry>FL</com:stateOrCountry>
            <com:zipCode>32536</com:zipCode>
          </personAddress>
        </notificationInfo>
      </authorizedPersons>
    </coverPageHeader>
    <reportingPersons>
      <reportingPersonInfo>
        <reportingPersonCIK>0002005138</reportingPersonCIK>
        <reportingPersonNoCIK>N</reportingPersonNoCIK>
        <reportingPersonName>Bradley &amp; Daytona Railway &amp; Land Co. LLC</reportingPersonName>
        <fundType>WC</fundType>
        <legalProceedings>N</legalProceedings>
        <citizenshipOrOrganization>WY</citizenshipOrOrganization>
        <soleVotingPower>23772.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>23772.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
        <aggregateAmountOwned>23772.00</aggregateAmountOwned>
        <isAggregateExcludeShares>N</isAggregateExcludeShares>
        <percentOfClass>7.1</percentOfClass>
        <typeOfReportingPerson>OO</typeOfReportingPerson>
        <commentContent>This Amendment No. 3 to Schedule 13D ("Amendment No. 2") amends and supplements the Schedule 13D originally filed with the U.S. Securities and Exchange Commission (the "SEC") on February 25, 2026 (as amended and supplemented, the "Schedule 13D"), and amends and supplements the Schedule 13D Amendment No. 1 and the Schedule 13D Amendment No.2 originally filed with the SEC on April 24, 2026.  Unless otherwise indicated, all capitalized terms used but not defined herein shall have the meanings ascribed to them in the Schedule 13D.  This Amendment No. 3 is being filed to make amendments to the Schedule 13D as follows:</commentContent>
      </reportingPersonInfo>
    </reportingPersons>
    <items1To7>
      <item1>
        <securityTitle>Series A Cumulative Redeemable Perpetual Preferred Stock Liquidation Preference $25 per Share</securityTitle>
        <issuerName>Power REIT</issuerName>
        <issuerPrincipalAddress>
          <com:street1>301 WINDING ROAD</com:street1>
          <com:city>OLD BETHPAGE</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>11804</com:zipCode>
        </issuerPrincipalAddress>
      </item1>
      <item5>
        <percentageOfClassSecurities>The Reporting Persons may be deemed to beneficially own 23,772 shares of the Issuer's Series A Preferred Stock, representing 7.1% of the Issuer's outstanding Series A Preferred Stock, which is calculated based on 336,944 shares of Series A Preferred Stock outstanding as of March 31, 2026, as disclosed by the Issuer in its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026, filed with the SEC on May 15, 2026.</percentageOfClassSecurities>
        <numberOfShares>The Reporting Persons has sole voting and dispositive power of 23,772 shares of Series A Preferred Stock. The Reporting Person does not share any voting or dispositive power with respect to his ownership of the Series A Preferred Stock.</numberOfShares>
        <transactionDesc>The transactions in the Series A Preferred Stock by the Reporting Person since the filing of the Amendment No. 2 to Schedule 13D on April 24, 2026, are set forth in Exhibit 99.A and are incorporated herein by reference.</transactionDesc>
      </item5>
      <item7>
        <filedExhibits>Exhibit 99.A - Transactions in the Issuer's Securities Since the Amendment No. 2 to Schedule 13D Filing on April 24, 2026</filedExhibits>
      </item7>
    </items1To7>
    <signatureInfo>
      <signaturePerson>
        <signatureReportingPerson>Bradley &amp; Daytona Railway &amp; Land Co. LLC</signatureReportingPerson>
        <signatureDetails>
          <signature>/s/ Alexander Kachmar</signature>
          <title>Managing Member of Bradley &amp; Daytona Railway and Land Co. LLC</title>
          <date>05/15/2026</date>
        </signatureDetails>
      </signaturePerson>
    </signatureInfo>
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