BRUCE J. RUSHALL EILEEN L. McGEEVER | RUSHALL & McGEEVER A PROFESSIONAL LAW CORPORATION 6100 INNOVATION WAY CARLSBAD, CALIFORNIA 92009 |
TELEPHONE: (760) 438-6855 FACSIMILE: (760) 438-3026 E-MAIL: rm@rushallmcgeever.com |
April 24, 2014
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Mail Stop 4561
Washington, D.C. 20549
Attn:Mr. Michael Volley, Staff Accountant
Re:Ministry Partners Investment Company, LLC
Post-Effective Amendment No. 3 to Registration Statement on Form S-1
Filed April 24, 2014
File No. 333-175144
Ladies and Gentlemen:
Filed with this letter is a blue line comparison copy of the above-referenced POSAM 3 to the subject S-1 Registration Statement, showing changes from the Registration Statement as previously amended.
Very truly yours,
/s/ Bruce J. Rushall
BRUCE J. RUSHALL
BJR/cak
Enc.
cc:James H. Overholt, Interim Chief Executive Officer
Ministry Partners Investment Company, LLC
Sue Reilly
Daniel Flude
Joseph Turner