 | 10868 189th Street Council Bluffs, IA 51503 712-366-0392 Phone 712-366-0394 Fax |
December 23, 2011
Via EDGAR and Federal Express
Securities and Exchange Commission
100 F Street, N.E.
Mail Stop 4631
Washington, D.C. 20549
Attention: Ms. Pamela Long
| Re: | Southwest Iowa Renewable Energy, LLC |
| File No. 333-166073 |
| Form S-1 filed April 14, 2010 |
| Amendment No. 1 filed on February 24, 2011 |
| Amendment No. 2 filed on October 19, 2011 |
| Amendment No. 3 filed on December 14, 2011 |
To the Commission:
Southwest Iowa Renewable Energy, LLC hereby requests that the effective date of the above-referenced registration statement be accelerated to December 23, 2011 at 11:00 a.m., or as soon thereafter as is practicable.
| Sincerely, | |||
| /s/ Brian T. Cahill | |||
| Brian T. Cahill | |||
| President & CEO |