American Church Mortgage (ACMC) 8-K Changes in Registrant's Certifying Accountant

Exhibit 16.1

May 2, 2022

Securities and Exchange Commission

100 F Street N.E.

Washington, D.C. 20549

We have been furnished with a copy of the response to Item 4.01 of Form 8-K for the event that occurred on April 1, 2022, to be filed American Church Mortgage Company. We agree with the statements made in response to that item insofar as they relate to our Firm.

Very truly yours,

Wipfli LLP