United States securities and exchange commission logo January 26, 2021 Charles Follini President Gateway Garage Partners LLC 6 West 20th Street 5th Floor New York, NY 10011 Re: Gateway Garage Partners LLC Amendment No. 5 to Offering Statement on Form 1-A Filed January 14, 2021 Response filed January 19, 2021 File No. 024-11344 Dear Mr. Follini: We have reviewed your amended offering statement and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your offering statement and providing the requested information. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your offering statement and the information you provide in response to this comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our January 11, 2021 letter. Response filed January 19, 20201 General 1. We note your revised response to comment 3 and the testing the waters materials previously filed, which appeared to be portions of a publicly available website. Please comply with Rule 255(d), which requires that if solicitation of interest materials are used after the public filing of the offering statement and such solicitation of interest materials contain information that is inaccurate or inadequate in any material respect, then revised solicitation of interest materials must be redistributed in a substantially similar manner as such materials were originally distributed. Charles Follini Gateway Garage Partners LLC January 26, 2021 Page 2 You may contact William Demarest at 202-551-3432 or Wilson Lee at 202-551-3468 if you have questions regarding comments on the financial statements and related matters. Please contact Stacie Gorman at 202-551-3585 or Erin E. Martin at 202-551-3391 with any other questions. Sincerely, FirstName LastNameCharles Follini Division of Corporation Finance Comapany NameGateway Garage Partners LLC Office of Real Estate & Construction January 26, 2021 Page 2 cc: Kenneth L. Betts, Esq. FirstName LastName