SEC Company Response from Shepherd's Finance, LLC (CIK 0001544190) — Apr 27, 2026

Shepherd's Finance, LLC (CIK 0001544190)
Date: April 27, 2026 · CIK: 0001544190 · Accession: 0001493152-26-019117

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File numbers found in text: 333-290256

Date

April 30, 2026

Author

Shepherd’s Finance, LLC

Form

CORRESP

Company

Shepherd's Finance, LLC (CIK 0001544190)

Letter

Re: Acceleration Request for Shepherd’s Finance, LLC

April 27, 2026

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

F Street, N.E., Mail Stop 4561

Washington, D.C. 20549

Attention: Eric Envall

Registration Statement on Form S-1, as amended (File No. 333-290256)

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, 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 April 30, 2026 or as soon thereafter as practicable.

Please contact Michael K. Rafter or Howard S. Hirsch of Nelson Mullins Riley & Scarborough LLP, counsel to the Company, at (404) 322-6627 or (404) 322-6226, respectively, 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

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CORRESP
1
filename1.htm

April
27, 2026

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:
Eric Envall

  Re:
  Acceleration Request for
  Shepherd’s Finance, LLC

  Registration Statement on
  Form S-1, as amended (File No. 333-290256)

Ladies
and Gentlemen:

In
accordance with Rule 461 under the Securities Act of 1933, as amended, 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 April 30, 2026 or as soon
thereafter as practicable.

Please
contact Michael K. Rafter or Howard S. Hirsch of Nelson Mullins Riley & Scarborough LLP, counsel to the Company, at (404) 322-6627
or (404) 322-6226, respectively, 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

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