Company: CLPR
Filing Date: 2025-01-28
Form Type: CORRESP
Source: 0001437749-25-001980
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Company: Clipper Realty Inc.
Filing Date: 2025-01-28
Form: CORRESP
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<div align='center'>Clipper Realty Inc.

4611 12th Avenue, Suite 1L

Brooklyn, New York 11219</div>

January 28, 2025

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Ben Holt

| Re: | Clipper Realty Inc.                       
 Registration Statement on Form S-3        |
|     | File No. 333-284429                       |
|     | Acceleration Request                      |
|     | Requested Date: Tuesday, January 28, 2025 |
|     | Requested Time: 4:00 p.m. Eastern Time    |

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Clipper Realty Inc. hereby requests that the Securities and Exchange Commission accelerate the effectiveness of the above-referenced Registration Statement to 4:00 p.m., Eastern Time, on January 28, 2025, or as soon thereafter as practicable.

Please confirm once the Registration Statement has been declared effective by calling Yelena Barychev of Blank Rome LLP at (215) 569-5737. Please also contact her should you have any questions.

| Very truly yours,            
 CLIPPER REALTY INC.          |
| /s/ Lawrence E. Kreider, Jr. |
| Lawrence E. Kreider, Jr.     |
| Chief Financial Officer      |

| cc: | Yelena Barychev, Esq. |
|     | Blank Rome LLP        |