[AMERICAN CHURCH MORTGAGE COMPANY LOGO]
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March 25, 2009

VIA EDGAR
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Securities and Exchange Commission
100 F Street N.E.
Washington, D.C.  20549

RE:     AMERICAN CHURCH MORTGAGE COMPANY
        REGISTRATION STATEMENT ON FORM S-11
        FILE NO. 333-154831

Ladies and Gentlemen:

On behalf of American  Church Mortgage  Company  ("ACMC" or the "Company"),  the
undersigned   hereby  requests   acceleration  of  the   effectiveness   of  the
above-referenced  Registration Statement to 12:00 p.m., Washington D.C. time, on
March 27, 2009, or as soon as is practicable thereafter.

ACMC hereby acknowledges that:

    o   should the Commission or the staff, acting pursuant to delegated
        authority, declare the filing effective, it does not foreclose the
        Commission from taking any action with respect to the filing;

    o   the action of the Commission or the staff, acting pursuant to delegated
        authority, in declaring the filing effective, does not relieve the
        company from its full responsibility for the adequacy and accuracy of
        the disclosure in the filing; and

    o   the company may not assert staff comments and the declaration of
        effectiveness as a defense in any proceeding initiated by the Commission
        or any person under the federal securities laws of the United States.

Sincerely,

American Church Mortgage Company

By: /s/ Philip J. Myers

        Philip J. Myers
        Its: Chief Executive Officer

cc:     Mr. Tom Kluck
        Securities and Exchange Commission (via facsimile)