TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo May 13, 2024 Luca Fabbri Chief Executive Officer Farmland Partners Inc. 4600 S. Syracuse Street, Suite 1450 Denver, Colorado 80237 Re: Farmland Partners Inc. Registration Statement on Form S-3 Filed May 8, 2024 File No. 333-279210 Dear Luca Fabbri: 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 Ruairi Regan at 202-551-3269 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Justin R. Salon, Esq.