# EDGAR Filing Document

**Accession Number:** 0001544190
**File Stem:** 0001493152-26-019117
**Filing Date:** 2026-4
**Character Count:** 2245
**Document Hash:** 249af12805b8e7a0efd58b069c353acd
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-26-019117.hdr.sgml**: 20260529

**ACCESSION NUMBER**: 0001493152-26-019117

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20260427

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Shepherd's Finance, LLC
- **CENTRAL INDEX KEY:** 0001544190
- **STANDARD INDUSTRIAL CLASSIFICATION:** SHORT-TERM BUSINESS CREDIT INSTITUTIONS [6153]
- **ORGANIZATION NAME:** 02 Finance
- **EIN:** 364608739
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 12276 SAN JOSE BLVD, SUITE 108
- **CITY:** JACKSONVILLE
- **STATE:** FL
- **ZIP:** 32223
- **BUSINESS PHONE:** 9045033989

**MAIL ADDRESS:**
- **STREET 1:** 12276 SAN JOSE BLVD, SUITE 108
- **CITY:** JACKSONVILLE
- **STATE:** FL
- **ZIP:** 32223

![](formcorresp_001.jpg)

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 <br> 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.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| Shepherd's Finance, LLC | Shepherd's Finance, LLC |
| By: | */s/ Daniel M. Wallach* |
|  | Daniel M. Wallach |
|  | Chief Executive Officer |

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