United States securities and exchange commission logo

                           April 14, 2022

       Leonard M. Tannenbaum
       Chief Executive Officer
       AFC Gamma, Inc.
       525 Okeechobee Blvd., Suite 1770
       West Palm Beach, FL 33401

                                                        Re: AFC Gamma, Inc.
Statement on Form S-3
                                                            Filed April 5, 2022
                                                            File No. 333-264144

       Dear Mr. Tannenbaum:

              This is to advise you that we have not reviewed and will not
review your registration

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Isabel
Rivera at 202-551-3518 with any questions.


                           Division of Corporation Finance

                           Office of Real Estate & Construction
       cc:                                              Jeeho M. Lee, Esq.