SEC Comment Letter for Shepherd's Finance, LLC (CIK 0001544190) — Mar 24, 2022
Shepherd's Finance, LLC (CIK 0001544190)
Date: March 24, 2022 · CIK: 0001544190 · Accession: 0000000000-22-003235
AI Filing Summary & Sentiment
File numbers found in text: 333-263759
Letter
United States securities and exchange commission logo March 24, 2022 Daniel M. Wallach Chief Executive Officer Shepherd's Finance, LLC 13241 Bartram Park Blvd., Suite 2401 Jacksonville, FL 32258 Re:Shepherd's Finance, LLC Registration Statement on Form S-1 Filed March 22, 2022 File No. 333-263759 Dear Mr. Wallach: 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 Sonia Bednarowski at 202-551-3666 with any questions. Sincerely, Division of Corporation Finance Office of Finance
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United States securities and exchange commission logo
March 24, 2022
Daniel M. Wallach
Chief Executive Officer
Shepherd's Finance, LLC
13241 Bartram Park Blvd., Suite 2401
Jacksonville, FL 32258
Re:Shepherd's Finance, LLC
Registration Statement on Form S-1
Filed March 22, 2022
File No. 333-263759
Dear Mr. Wallach:
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 Sonia Bednarowski at 202-551-3666 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance