|
Edward B. Crosland, Jr. D: 202-203-1088 |
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
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