Mana Investments, a Carlsbad firm focused on real estate investments, said it’s assembled a portfolio of residential land with some 2,700 lots in various stages of development, and beginning to sell.

“We’ve spent the last two years in investment mode, and now we’re rolling into harvest mode,” said Orville Power, managing partner for Mana.

Mana’s lots are in 16 separate properties, including 467 in North San Diego County. The majority are in Riverside County, but others are in the San Francisco Bay area, Marin County and Hawaii, the firm said.

Approved entitlements account for about 53 percent of its portfolio, with raw land making up 40 percent, and finished lots, 5 percent, the firm said.