September 7, 2021

Via EDGAR

 

U.S. Securities and Exchange Commission

Division of Corporation Finance

Attn: Julia Griffith, Staff Attorney

100 F Street, N.E.

Washington, D.C.  20549

 

 

Re:

America First Multifamily Investors, L.P.

 

 

Registration Statement on Form S-3 filed on August 31, 2021

File No. 333-259203

 

Dear Ms. Griffith:

 

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, America First Multifamily Investors, L.P. (the “Registrant”) hereby respectfully requests that effectiveness of the above-referenced Registration Statement be accelerated by the Securities and Exchange Commission (the “Commission”) to 4:30 p.m. (EDT) on Thursday, September 9, 2021, or as soon as practicable thereafter.  

Please contact David P. Hooper, Esq. of Barnes & Thornburg LLP at (317) 231-7333 with any questions you may have regarding this request. In addition, please notify Mr. Hooper by telephone when this request for acceleration has been granted.

Sincerely,

 

/s/ Jesse A. Coury

 

Jesse A. Coury

Chief Financial Officer

 

 

cc:

Kenneth C. Rogozinski, America First Multifamily Investors, L.P.

 

David P. Hooper, Esq., Barnes & Thornburg LLP

 

 

 

 

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