June 16, 2015
Securities and Exchange Commission
Washington, DC
Re: American Church Mortgage Company (the “Company”)
S-11/A Registration Statement, SEC File No. 333-197326 Filed June 9, 2015
Dear Sir or Madam:
The Company requests withdrawal of the above-referenced S-11/A registration statement filed on June 9, 2015. The filing was inadvertently incorrectly tagged on the EDGAR filing system as a Form S-11/A. It should have been filed as a POS AM. Please withdraw the June 9 filing and the Company will refile immediately as a POS AM. No securities have been sold pursuant to this incorrectly filed document.
Thank you for your assistance,
/s/ Scott J. Marquis
Scott J. Marquis
Chief Financial Officer and Treasurer