March 20, 2019
VIA EDGAR and EMAIL
U.S. Securities and Exchange Commission
Division of Corporation Finance, Office of Financial Services
100 F Street, N.E.
Washington, D.C. 20549
Attention: Pamela Long, Assistant Director
| Re: | Acceleration Request for Shepherd’s Finance, LLC |
| Registration Statement on Form S-1 (File No. 333-224557) |
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 March 22, 2019 or as soon thereafter as practicable.
We request that we be notified of such effectiveness by telephone call to Michael K. Rafter of Nelson Mullins Riley & Scarborough LLP, counsel to the Company, at (404) 322-6627.
| Very truly yours, | ||
| Shepherd’s Finance, LLC | ||
| By: | /s/ Daniel M. Wallach | |
| Daniel M. Wallach | ||
| Chief Executive Officer | ||