BOSTON OMAHA CORPORATION
1601 Dodge Street, Suite 3300
Omaha, NE 68102
May 9, 2022
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549-3030
Attention: Division of Corporation Finance Office of Real Estate & Construction -
Ms. Nana Akyire McLean and Mr. Jeffrey Gabor
Re: Boston Omaha Corporation, Registration Statement on Form S-3 (File No. 333-264470)
Acceleration Request
Requested Date: May 11, 2022
Requested Time: 4:00 p.m. Eastern Daylight Time
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Boston Omaha Corporation (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to May 11, 2022, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.
Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Gennari Aronson, LLP, by calling Neil H. Aronson at (781) 719-9803. Thank you for your continued assistance.
Sincerely yours,
/s/ Joshua P. Weisenburger
Joshua P. Weisenburger
Chief Financial Officer
cc: Neil H. Aronson, Esq., Gennari Aronson, LLP