# EDGAR Filing Document

**Accession Number:** 0001782430
**File Stem:** 0001493152-26-017902
**Filing Date:** 2026-4
**Character Count:** 1962
**Document Hash:** 31c04f768b0b00f8da088c5401472a0c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-26-017902.hdr.sgml**: 20260521

**ACCESSION NUMBER**: 0001493152-26-017902

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260417

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Strawberry Fields REIT, Inc.
- **CENTRAL INDEX KEY:** 0001782430
- **STANDARD INDUSTRIAL CLASSIFICATION:** REAL ESTATE INVESTMENT TRUSTS [6798]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 842336054
- **STATE OF INCORPORATION:** MD
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 6101 NIMTZ PARKWAY
- **CITY:** SOUTH BEND
- **STATE:** IN
- **ZIP:** 46628
- **BUSINESS PHONE:** (574) 807-0800

**MAIL ADDRESS:**
- **STREET 1:** 5683 NORTH LINCOLN AVE.
- **CITY:** CHICAGO
- **STATE:** IL
- **ZIP:** 60659

**STRAWBERRY FIELDS REIT, INC.**

April 17, 2026

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| **Re:** | **Strawberry Fields REIT, Inc. Registration Statement on Form S-3** |
|  | **Filed April 15, 2026, File No. 333-295065** |

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Ladies and Gentlemen:

Pursuant to the provisions of 12 CFR Section 230.461, Strawberry Fields REIT, Inc., a Maryland corporation, hereby respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that it becomes effective on April 23, 2026, at 9:00 a.m., or as soon as practicable thereafter or at such later time as we or our counsel may orally request. When the Registration Statement has been declared effective, please confirm that with our counsel, Richard Pearlman of Igler and Pearlman, P.A., at (850) 445-5564.

We thank you for your consideration of the foregoing.

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| |
|:---|
| Sincerely, |
| */s/ Moishe Gubin* |
| Moishe Gubin |
| Principal Executive Officer |
| Strawberry Fields REIT, Inc. |

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