To find the volume of the pyramid that has the same base and height as the rectangular prism, we can use the formula for the volume of a pyramid.
The volume \( V \) of a pyramid is given by the formula:
\[ V = \frac{1}{3} \times \text{Base Area} \times \text{Height} \]
The volume of the rectangular prism is given as \( 27 , \text{in}^3 \), and the volume of a rectangular prism is calculated using the formula:
\[ V = \text{Base Area} \times \text{Height} \]
Let \( \text{Base Area} = A \) and \( \text{Height} = h \). Hence, we have:
\[ A \times h = 27 \]
Now, substituting \( A \) and \( h \) into the volume formula for the pyramid:
\[ V_{\text{pyramid}} = \frac{1}{3} \times A \times h \]
Using the volume of the prism, we find:
\[ V_{\text{pyramid}} = \frac{1}{3} \times 27 = 9 , \text{in}^3 \]
Thus, the volume of the pyramid is \(\boxed{9} , \text{in}^3\).