SecProbe.io

CORRESP
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 main20260605_corresp.htm

 VIA EDGAR SUBMISSION

 June 8, 2026

 Securities and Exchange Commission

 Division of Corporation Finance

 100 F. Street, N.E.

 Washington, D.C. 20549

 Attention:

 Re:

 MainStreet Bancshares, Inc.

 Request for Acceleration of Effectiveness of:

 ● Registration Statement on Form S-3, as amended

 File No. 333-295929; and

 ● Post-Effective Amendment No. 1 to

 Registration Statement on Form S-3

 File No. 333-279617

 Ladies and Gentlemen:

 In accordance with Rule 461 under the Securities Act of 1933, as amended (the “1933 Act”), MainStreet Bancshares, Inc. hereby requests that both of the above-referenced Registration Statements on Form S-3 be declared effective under the 1933 Act at 4:00 p.m., Eastern Time, on June 10, 2026, or as soon thereafter as practicable.

 Please contact Edward Crosland of Jones Walker LLP, the registrant’s legal counsel, at (202) 203-1088 with any questions or comments.

 Very truly yours,

 MainStreet Bancshares, Inc.

 By:

 /s/ Jeff W. Dick

 Name:

 Jeff W. Dick

 Title:

 Chairman and Chief

 Executive Officer

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 May 20, 2026

Jeff W. Dick
Chief Executive Officer
MainStreet Bancshares, Inc.
10089 Fairfax Boulevard
Fairfax, VA 22030

 Re: MainStreet Bancshares, Inc.
 Registration Statement on Form S-3
 Filed May 15, 2026
 File No. 333-295929
Dear Jeff W. Dick:
 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 Aisha Adegbuyi at 202-551-8754 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Finance
cc: Edward B. Crosland, Esq.
</TEXT>
</DOCUMENT>

CORRESP
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VIA EDGAR SUBMISSION

June 11, 2024

Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

Attention: Aisha Adegbuyi, Esq.

			Re:

			MainStreet Bancshares, Inc.

			Request for Acceleration of Effectiveness of

			Registration Statement on Form S-3

			File No. 333-279617

Ladies and Gentlemen:

MainStreet Bancshares, Inc. hereby requests that the above-referenced Registration Statement on Form S-3 be declared effective under the Securities Act of 1933, as amended, at 4:00 p.m., Eastern Time, on June 13, 2024, or as soon thereafter as practicable.

Please contact Edward Crosland of Jones Walker LLP, the registrant’s legal counsel, at (202) 203-1088 with any questions or comments.

			Very truly yours,

			MainStreet Bancshares, Inc.

			By:

			/s/ Jeff W. Dick

			Name:

			Jeff W. Dick

			Title:

			Chairman and Chief

			Executive Officer

CORRESP
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VIA EDGAR SUBMISSION

June 7, 2024

Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

Attention: Aisha Adegbuyi, Esq.

			Re:

			MainStreet Bancshares, Inc.

			Registration Statement on Form S-3

			File No. 333-279617

Ladies and Gentlemen:

MainStreet Bancshares, Inc. herebywithdraws its request for acceleration of effectiveness of the above-referenced Registration Statement on Form S-3, filed on June 5, 2024.

Please contact Edward Crosland of Jones Walker LLP, the registrant’s legal counsel, at (202) 203-1088 with any questions or comments.

			Very truly yours,

			MainStreet Bancshares, Inc.

			By:

			/s/ Jeff W. Dick

			Name:

			Jeff W. Dick

			Title:

			Chairman and Chief

			Executive Officer

CORRESP
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VIA EDGAR SUBMISSION

June 5, 2024

Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

Attention: Aisha Adegbuyi, Esq.

			Re:

			MainStreet Bancshares, Inc.

			Request for Acceleration of Effectiveness of

			Registration Statement on Form S-3

			File No. 333-279617

Ladies and Gentlemen:

MainStreet Bancshares, Inc. hereby requests that the above-referenced Registration Statement on Form S-3 be declared effective under the Securities Act of 1933, as amended, at 4:00 p.m., Eastern Time, on June 7, 2024, or as soon thereafter as practicable.

Please contact Edward Crosland of Jones Walker LLP, the registrant’s legal counsel, at (202) 203-1088 with any questions or comments.

			Very truly yours,

			MainStreet Bancshares, Inc.

			By:

			/s/ Jeff W. Dick

			Name:

			Jeff W. Dick

			Title:

			Chairman and Chief

			Executive Officer

United States securities and exchange commission logo
May 31, 2024
Jeff W. Dick
Chief Executive Officer
MainStreet Bancshares, Inc.
10089 Fairfax Boulevard,
Fairfax, VA 22030
Re:MainStreet Bancshares, Inc.
Registration Statement on Form S-3
Filed May 22, 2024
File No. 333-279617
Dear Jeff W. Dick:
            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 Aisha Adegbuyi at 202-551-8754 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance
cc:       Edward B. Crosland, Jr., Esq.

United States securities and exchange commission logo
December 13, 2023
Thomas J. Chmelik
Senior Executive Vice President and Chief Financial Officer
MainStreet Bancshares, Inc.
10089 Fairfax Boulevard
Fairfax, VA 22030
Re:MainStreet Bancshares, Inc.
Form 10-K For the Fiscal Year Ended December 31, 2022
File No. 001-38817
Dear Thomas J. Chmelik:
            We have completed our review of your filings. 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.
Sincerely,
Division of Corporation Finance
Office of Finance

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VIA EDGAR SUBMISSION

December 7, 2023

Michael Henderson

Securities and Exchange Commission

Division of Corporation Finance

Office of Finance

Washington, D.C. 20549

Re: MainStreet Bancshares, Inc.

Form 10-K For the Fiscal Year Ended December 31, 2022

Form 10-Q For the Fiscal Quarter Ended September 30, 2023

File No. 001-38817

Dear Mr. Henderson:

Per your comment letter and our discussion on December 5, 2023, MainStreet Bancshares, Inc. will disclose the requested information for the Company’s brokered deposits and commercial real estate portfolio under “Management’s Discussion and Analysis of Financial Condition and Results of Operations” in its Annual Report on Form 10-K for the Fiscal Year Ending December 31, 2023, and in future filings thereafter.

If you have further comments or questions, please feel to reach out to me at 703-481-4540. Thank you for your consideration and cooperation in this matter.

			Sincerely,

			MainStreet Bancshares, Inc.

			By:

			/s/ Thomas J. Chmelik

			Thomas J. Chmelik

			Senior Executive Vice President and Chief Financial Officer

United States securities and exchange commission logo
December 5, 2023
Thomas J. Chmelik
Senior Executive Vice President and Chief Financial Officer
MainStreet Bancshares, Inc.
10089 Fairfax Boulevard
Fairfax, VA 22030
Re:MainStreet Bancshares, Inc.
Form 10-K For the Fiscal Year Ended December 31, 2022
Form 10-Q For the Fiscal Quarter Ended September 30, 2023
File No. 001-38817
Dear Thomas J. Chmelik:
            We have limited our review of your filing to the financial statements and related
disclosures and have the following comments.
            Please respond to this letter within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe a
comment applies to your facts and circumstances, please tell us why in your response.
            After reviewing your response to this letter, we may have additional comments.
Form 10-K For the Fiscal Year Ended December 31, 2022
Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations
Funding Activities, page 46
1.We note that your brokered deposits totaled $317.3 million and $245.5 million at
December 31, 2022, and December 31, 2021, respectively. In future filings, identify
which lines in your deposits table include your brokered deposits. In addition, please
provide a more fulsome discussion of these brokered deposits, with details including a
description of what comprises these deposits (e.g., which services, whether they include
deposits from listing services or CDARS, any concentrations, etc.), the maturity/holding
period (e.g., demand, term, etc.), the reasons for changes in your balances and
composition of these deposits from period to period, and the impacts, if any, that brokered
deposits have had on your interest expense, net interest income, and deposit beta.

 FirstName LastNameThomas J. Chmelik
 Comapany NameMainStreet Bancshares, Inc.
 December 5, 2023 Page 2
 FirstName LastName
Thomas J. Chmelik
MainStreet Bancshares, Inc.
December 5, 2023
Page 2
Form 10-Q For the Fiscal Quarter Ended September 30, 2023
Item 2 - Management's Discussion and Analysis of Financial Condition and Results of
Operations
Net Loans, page 33
2.Given the significance of commercial real estate (“CRE”) in your total loan portfolio,
please revise your disclosures, in future filings, to further disaggregate the composition of
your CRE loan portfolio by borrower type (e.g., by office, hotel, multifamily,
etc.), geographic concentrations, and other characteristics (e.g., current weighted average
and/or range of loan-to-value ratios, occupancy rates, etc.), if any. In addition, revise to
describe the specific details of any related risk management policies, procedures, or other
actions undertaken by management in response to the current environment.
            In closing, 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 Michael Henderson at 202-551-3364 or Cara Lubit at 202-551-5909 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Finance

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CORRESP

 [MainStreet Bancshares, Inc. Letterhead]

August 20, 2020

 Via EDGAR

Securities and Exchange Commission

 Division of Corporation
Finance

 100 F. Street, N.E.

 Washington, D.C. 20549

Attention:

Re:
 MainStreet Bancshares, Inc.

 Request for Acceleration of Effectiveness of

 Registration Statement on Form S-3

 File No. 333-241000

Ladies and Gentlemen:

 MainStreet Bancshares,
Inc. hereby requests that the above-referenced Registration Statement on Form S-3 be declared effective under the Securities Act of 1933, as amended, at 4:00 p.m., Eastern Time, on August 24, 2020, or as
soon thereafter as practicable.

 Please contact Edward Crosland of Jones Walker LLP, the registrant’s legal counsel, at (202) 203-1088 with any questions or comments.

Very truly yours,

MainStreet Bancshares, Inc.

By:

 /s/ Jeff W. Dick

Name:

Jeff W. Dick

Title:

 Chairman and Chief

 Executive
Officer

CORRESP
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CORRESP

 Edward B. Crosland, Jr.

 D: 202-203-1088
F: 202-203-1139
ecrosland@joneswalker.com

 August 18, 2020

 VIA
EDGAR

 Securities and Exchange Commission

 Division
of Corporation Finance

 100 F Street, N.E.

 Washington, DC
20549

 Mail Stop 4720

 Attention: David Gessert, Esq.

Re:
 MainStreet Bancshares, Inc.

 Pre-Effective Amendment No. 1 to

 Registration Statement on Form S-3

 File No. 333-241000

Dear Mr. Gessert:

 On behalf of MainStreet
Bancshares, Inc. (the “Company”), we are transmitting, via EDGAR, Pre-Effective Amendment No. 1 to the Company’s Registration Statement on Form S-3
(“Amendment No. 1”).

 The Company’s Quarterly Report on Form 10-Q for the
quarter ended June 30, 2020, was filed with the Commission on August 12, 2020, and is incorporated by reference in Amendment No. 1.

Since we currently do not anticipate issuing a tax opinion in a prospectus supplement and there is no disclosure of tax consequences in
Amendment No. 1, we have deleted the reference to a tax opinion from the exhibit list.

 Should you have any questions on this filing,
please all the undersigned at 202-203-1088 or Daniel H. Burd of our firm at 202-434-4673.

 Very truly yours,

 /s/ Edward B. Crosland, Jr.

Edward B. Crosland, Jr.

 Enclosure

499 South Capitol Street SW, Suite 600 | Washington, D.C. 20003 | T: 202.203.1000 | F: 202.203.0000 | joneswalker.com

United States securities and exchange commission logo
August 10, 2020
Jeff W. Dick
Chairman and Chief Executive Officer
MainStreet Bancshares, Inc.
10089 Fairfax Boulevard
Fairfax, VA 22030
Re:MainStreet Bancshares, Inc.
Registration Statement on Form S-3
Filed August 5, 2020
File No. 333-241000
Dear Mr. Dick:
            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 David Gessert at 202-551-2326 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance

March 27, 2019
Jeff W. Dick
Chairman and Chief Executive Officer
MainStreet Bancshares, Inc.
10089 Fairfax Boulevard
Fairfax, VA 22030
Re:MainStreet Bancshares, Inc.
Form 10-12B
Filed February 15, 2019
File No. 001-38817
Dear Mr. Dick:
            We have completed our review of your filing.  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.
Sincerely,
Division of Corporation Finance
Office of Financial Services

March 14, 2019
Jeff W. Dick
Chairman and Chief Executive Officer
MainStreet Bancshares, Inc.
10089 Fairfax Boulevard
Fairfax, VA 22030
Re:MainStreet Bancshares, Inc.
Form 10-12B
Filed February 15, 2019
File No. 001-38817
Dear Mr. Dick:
            We have reviewed your filing and have the following comments.  In some of our
comments, we may ask you to provide us with information so we may better understand your
disclosure.
            Please respond to these comments within ten business days by providing the requested
information or advise us as soon as possible when you will respond.  If you do not believe our
comments apply to your facts and circumstances, please tell us why in your response.
            After reviewing your response and any amendment you may file in response to these
comments, we may have additional comments.
Form 10-12B filed February 15, 2019
Buiness
Lending Activities, page 6
1.Here or in your MD&A please address the specific risks of each loan type, noting which
are at higher risk. Please also provide the percentage of total loans for each loan type.
Risk Factors
A significant portion of our loan portfolio is unseasoned, page 18
2.We note your disclosure that since December 31, 2016, your loan portfolio has increased
by approximately 97.7%.  Please revise your disclosure in Business to discuss your recent
growth and describe the circumstances that resulted in the increase to your loan portfolio.

 FirstName LastNameJeff W. Dick
 Comapany NameMainStreet Bancshares, Inc.
 March 14, 2019 Page 2
 FirstName LastName
Jeff W. Dick
MainStreet Bancshares, Inc.
March 14, 2019
Page 2
            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.
            You may contact Christina Harley at 202-551-3695 or Gus Rodriguez at 202-551-3752 if
you have questions regarding comments on the financial statements and related matters.  Please
contact Jessica Livingston at 202-551-3448 or Erin Purnell at 202-551-3454 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Financial Services