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