September 7, 2021
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Attn: Julia Griffith, Staff Attorney
100 F Street, N.E.
Washington, D.C. 20549
|
|
Re: |
America First Multifamily Investors, L.P. |
|
|
|
Registration Statement on Form S-3 filed on August 31, 2021 File No. 333-259207 |
Dear Ms. Griffith:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, America First Multifamily Investors, L.P. (the “Registrant”) hereby respectfully requests that effectiveness of the above-referenced Registration Statement be accelerated by the Securities and Exchange Commission (the “Commission”) to 4:30 p.m. (EDT) on Thursday, September 9, 2021, or as soon as practicable thereafter.
Please contact David P. Hooper, Esq. of Barnes & Thornburg LLP at (317) 231-7333 with any questions you may have regarding this request. In addition, please notify Mr. Hooper by telephone when this request for acceleration has been granted.
Sincerely,
/s/ Jesse A. Coury
Jesse A. Coury
Chief Financial Officer
|
cc: |
Kenneth C. Rogozinski, America First Multifamily Investors, L.P. |
|
|
David P. Hooper, Esq., Barnes & Thornburg LLP |
14311 FNB PARKWAY, SUITE 211, OMAHA, NE 68154 | T 402-952-1235| WWW.ATAXFUND.COM