United States securities and exchange commission logo
April 5, 2021
Barry Levenson
Chief Executive Officer
LK Secured Lending Reg A Fund, LLC
662 N. Sepulveda Blvd., Suite 300
Los Angeles, CA 90049
Re: LK Secured Lending
Reg A Fund, LLC
Amendment No. 2 to
Offering Statement
on Form 1-A
Filed March 24,
2021
File No. 024-11395
Dear Mr. Levenson:
We have reviewed your amended offering statement and have the
following
comments. In some of our comments, we may ask you to provide us with
information so we
may better understand your disclosure.
Please respond to this letter by amending your offering statement
and providing the
requested information. If you do not believe our comments apply to your
facts and
circumstances or do not believe an amendment is appropriate, please tell
us why in your
response.
After reviewing any amendment to your offering statement and the
information you
provide in response to these comments, we may have additional comments.
Form 1-A/A filed March 24, 2021
Index to Exhibits
Exhibit 12.1 Auditor's Consent, page 62
1. Please provide an
updated consent from your independent accountant in your next
amendment. Refer to
section 11(a) in Item 17 of Form 1-A for guidance.
Barry Levenson
FirstName
LK SecuredLastNameBarry
Lending Reg ALevenson
Fund, LLC
Comapany
April NameLK Secured Lending Reg A Fund, LLC
5, 2021
April 25, 2021 Page 2
Page
FirstName LastName
You may contact William Schroeder at 202-551-3294 or Michael Volley at
202-551-
3437 if you have questions regarding comments on the financial statements and
related matters.
Please contact Julia Griffith at 202-551-3267 or J. Nolan McWilliams at
202-551-3217 with any
other questions.
Sincerely,
Division of
Corporation Finance
Office of Finance