TEXT-EXTRACT 2 filename2.txt December 19, 2024 John E Moore III Chief Executive Officer Farmer Bros. Co. 14501 N Fwy Fort Worth, Texas 76177 Re: Farmer Bros. Co. Registration Statement on Form S-3 Filed on December 12, 2024 File No. 333-283765 Dear John E Moore III: 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 Sarah Sidwell at 202-551-4733 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing