SEC Company Response from Shepherd's Finance, LLC (CIK 0001544190) — Sep 13, 2022
Shepherd's Finance, LLC (CIK 0001544190)
Date: Sept. 13, 2022 · CIK: 0001544190 · Accession: 0001493152-22-025712
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File numbers found in text: 333-263759
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CORRESP
1
filename1.htm
September
13, 2022
VIA
EDGAR
U.S.
Securities and Exchange Commission
Division
of Corporation Finance
100
F Street, N.E., Mail Stop 4561
Washington,
D.C. 20549
Attention:
Sonia Bednarowski
Re:
Acceleration
Request for Shepherd’s Finance, LLC
Registration
Statement on Form S-1, as amended (File No. 333-263759)
Ladies
and Gentlemen:
In
accordance with Rule 461 under the Securities Act of 1933, Shepherd’s Finance, LLC (the “Company”) hereby requests
that the U.S. Securities and Exchange Commission (the “Commission”) accelerate the effective date of the above-captioned
Registration Statement in order that the Registration Statement shall become effective at 9:00 A.M. (EST) on September 16, 2022 or as
soon thereafter as practicable.
Please
contact Michael K. Rafter of Nelson Mullins Riley & Scarborough LLP, counsel to the Company, at (404) 322-6627 with any questions
about this acceleration request. Please notify us when the delegated authority copy of the order of the Commission declaring the Registration
Statement effective has been executed.
Very
truly yours,
Shepherd’s
Finance, LLC
By:
/s/
Daniel M. Wallach
Daniel
M. Wallach
Chief
Executive Officer