MILL CITY VENTURES III, LTD.
1907 Wayzata Boulevard, Suite 205
Wayzata, MN 55391
August 8, 2022
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, DC 20549
Attention: David Gessert / David Lin
| Re: | Mill City Ventures, III, Ltd. | |
| Registration Statement on Form S-1, File No. 333-264474 |
REQUEST FOR ACCELERATION OF EFFECTIVENESS
Requested Date: August 8, 2022
Requested Time: 5:00 pm, Eastern Time
Ladies and Gentlemen:
Mill City Ventures III, Ltd. (the “Company”) hereby requests that the effective date of the Company’s Registration Statement on Form S-1, as amended (File No. 333-264474), be accelerated pursuant to Rule 461 under the Securities Act of 1933, as amended, so that it is declared and becomes effective at 5:00 p.m. Eastern time on August 8, 2022, or as soon thereafter as practicable.
Please contact our counsel, Lahdan S. Rahmati of Lucosky Brookman LLP at (310) 948-9968 with any questions you may have regarding this request. In addition, the Company requests that you kindly notify Ms. Rahmati by telephone when this request for acceleration has been granted.
| Sincerely yours, | |
| MILL CITY VENTURES III, LTD. | |
| /s/ Douglas M. Polinsky | |
| Douglas M. Polinsky | |
| Chief Executive Officer |
