American Church Mortgage Company
10237 Yellow Circle Drive
Minnetonka, MN 55343
November 2, 2017
VIA EDGAR
Division of Corporate Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Re: American Church Mortgage Company (the "Registrant") Registration Statement on Form S-11 File No. (333-220531)
Ladies and Gentlemen:
On behalf of American Church Mortgage Company, the undersigned hereby requests acceleration of the effectiveness of the above-referenced Registration Statement to 3:00 p.m., Washington D.C. time, on November 6, 2017 or as soon as is practicable thereafter.
Should you have any questions or require additional information, please do not hesitate to contact our legal counsel, Philip Colton, at (612) 604-6729.
Sincerely,
American Church Mortgage Company
By: /s/ Philip J. Myers
Name: Philip J. Myers
Title: President