INDUS Realty Trust, Inc.
641 Lexington Avenue
New York, NY 10022
August 6, 2021
Via EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attention: | Michael Davis |
Re: | INDUS Realty Trust, Inc. |
Registration Statement on Form S-3 (Registration No. 333-257802)
Ladies and Gentlemen:
In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration by the Securities and Exchange Commission (the “Commission”) of the effective date of the above-referenced Registration Statement on Form S-3 (the “Registration Statement”) of INDUS Realty Trust, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Washington, D.C. time, on August 10, 2021, or as soon as practicable thereafter.
Thank you for your assistance in this matter.
Very truly yours, | ||
INDUS Realty Trust, Inc. | ||
By: | /s/ Anthony J. Galici | |
Anthony J. Galici | ||
Executive Vice President and Chief Financial Officer |
CC: | Michael S. Gamzon, INDUS Realty Trust, Inc. William J. Cernius, Latham & Watkins LLP Lewis W. Kneib, Latham & Watkins LLP |