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CALIFORNIA 92009
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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 |
December 9, 2014
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Mail Stop 4561
Washington, D.C. 20549
Attn: Michael Volley, Staff Accountant
Jessica Livingston, Senior Counsel
Re:Ministry Partners Investment Company, LLC
Pre-Effective Amendment No. 1 to Registration Statement on Form S-1
Filed December 9, 2014
File No. 333-199237
Ladies and Gentlemen:
Filed with this letter is a blue line comparison copy of the above-referenced Pre-Effective Amendment No. 1 to the subject S-1 Registration Statement, showing changes from the Registration Statement.
Very truly yours,
/s/ Bruce J. Rushall
BRUCE J. RUSHALL
BJR/cak
Enc.
cc:James H. Overholt, CEO and President
Ministry Partners Investment Company, LLC
Sue Reilly
Daniel Flude