November 3, 2022
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: David Gessert
| Re: | QCR Holdings, Inc. | |
| Request for Acceleration of Effectiveness of Form S-4 | ||
| SEC File No. 333-268042 (“Registration Statement”) |
Dear Mr. Gessert:
On behalf of QCR Holdings, Inc., as registrant, the undersigned officer hereby requests that the effective date for the Registration Statement be accelerated so that it will become effective at 10:00 a.m. (Washington, D.C. time) on Monday, November 7, 2022, or as soon as practicable thereafter.
Feel free to telephone Abdul R. Mitha of Barack Ferrazzano Kirschbaum & Nagelberg LLP, the registrant’s legal counsel, at (312) 629-5171 with any questions or comments.
| Very truly yours, |
| QCR Holdings, Inc. |
| /s/ Todd A. Gipple | |
| Todd A. Gipple | |
| President, Chief Operating Officer and Chief Financial Officer |
