# EDGAR Filing Document

**Accession Number:** 0001867949
**File Stem:** 0001213900-23-003108
**Filing Date:** 2023-1
**Character Count:** 2278
**Document Hash:** 3ed296caa4660a393b90ecb876cfb7d5
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-23-003108.hdr.sgml**: 20230216

**ACCESSION NUMBER**: 0001213900-23-003108

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230117

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Chicago Atlantic Real Estate Finance, Inc.
- **CENTRAL INDEX KEY:** 0001867949
- **STANDARD INDUSTRIAL CLASSIFICATION:** REAL ESTATE INVESTMENT TRUSTS [6798]
- **IRS NUMBER:** 863125132
- **STATE OF INCORPORATION:** MD
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 420 NORTH WABASH AVENUE
- **STREET 2:** SUITE 500
- **CITY:** CHICAGO
- **STATE:** IL
- **ZIP:** 60611
- **BUSINESS PHONE:** (312) 809-7002

**MAIL ADDRESS:**
- **STREET 1:** 420 NORTH WABASH AVENUE
- **STREET 2:** SUITE 500
- **CITY:** CHICAGO
- **STATE:** IL
- **ZIP:** 60611

CHICAGO ATLANTIC REAL ESTATE FINANCE, INC.

420 North Wabash Avenue., Suite 500

Chicago, IL 60611

January 17, 2023

**Via EDGAR Transmission**

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re: Chicago Atlantic Real Estate Finance, Inc. <br> <u>Registration Statement on Form S-3</u> <br> <u>(Registration No. 333-268920)</u>

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 the acceleration of the effective date of the above-referenced Registration Statement so that it will become effective on January 19, 2023, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, or at such later time as Chicago Atlantic Real Estate Finance, Inc. (the "Company") or its counsel may request via telephone call to the staff.

Please contact Owen Pinkerton of Eversheds Sutherland (US) LLP, counsel to the Company, at 202-383-0262, or in his absence, Danny McKeithen at 404-853-8342, to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter.

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| | |
|:---|:---|
| **CHICAGO ATLANTIC REAL ESTATE FINANCE, INC.** | **CHICAGO ATLANTIC REAL ESTATE FINANCE, INC.** |
| By: | /s/ Anthony Cappell |
|  | Anthony Cappell |
|  | Chief Executive Officer |

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