SEC Comment Letter for Shepherd's Finance, LLC (CIK 0001544190) — Sep 18, 2025
Shepherd's Finance, LLC (CIK 0001544190)
Date: Sept. 18, 2025 · CIK: 0001544190 · Accession: 0000000000-25-010178
AI Filing Summary & Sentiment
File numbers found in text: 333-290256
Letter
September 18, 2025 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 September 15, 2025 File No. 333-290256 Dear Daniel M. 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 Eric Envall at 202-551-3234 with any questions. Sincerely, Division of Corporation Finance Office of Finance
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September 18, 2025
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 September 15, 2025
File No. 333-290256
Dear Daniel M. 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 Eric Envall at 202-551-3234 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance