AFC GAMMA, Inc.
525 Okeechobee Blvd., Suite 1770
West Palm Beach, FL 33401
525 Okeechobee Blvd., Suite 1770
West Palm Beach, FL 33401
February 17, 2021
Via EDGAR Transmission
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
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Re:
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AFC Gamma, Inc. Withdrawal of Request for Acceleration of Registration Statement on Form S-11 (Registration
No. 333-251762)
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Ladies and Gentlemen:
AFC Gamma, Inc. (the “Company”)
hereby respectfully withdraws its request that the Securities and Exchange Commission accelerate the effective date of the Company’s registration statement on Form S-11 (Registration No. 333-251762), as amended, so that it becomes effective on
February 8, 2021, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, or at such later time as the Company or its counsel may request via telephone call to the staff.
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Sincerely,
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AFC Gamma, Inc.
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By:
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/s/ Leonard M. Tannenbaum
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Leonard M. Tannenbaum
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Chief Executive Officer
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