September 26, 2024 Jesse Coury Chief Financial Officer Greystone Housing Impact Investors LP 14301 FNB Parkway, Suite 211 Omaha, Nebraska 68154 Re: Greystone Housing Impact Investors LP Registration Statement on Form S-3 Filed September 17, 2024 File No. 333-282185 Dear Jesse Coury: This is to advise you that we have not reviewed and will not review your registration statement. 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 Robert Arzonetti at 202-551-8819 with any questions. Sincerely, Division of Corporation Finance Office of Finance cc: David Hooper