JERNIGAN CAPITAL, INC.
JERNIGAN CAPITAL OPERATING COMPANY, LLC
6410 Poplar Avenue, Suite 650
Memphis, Tennessee 38119
July 10, 2019
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F St. Street, NE
Washington, D.C. 20549
| Re: | Jernigan Capital, Inc. and Jernigan Capital Operating Company, LLC |
Registration Statement on Form S-3
Filed on May 10, 2019, as amended by Amendment No. 1 Filed on July 9, 2019
File Nos. 333-231374 and 333-231374-01
Ladies and Gentleman:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Jernigan Capital, Inc. and Jernigan Capital Operating Company, LLC (together, the “Registrants”) hereby request acceleration of effectiveness of the registration statement on Form S-3, as amended (File Nos. 333-231374 and 333-231374-01), to 4:00 p.m., Eastern Time, on July 12, 2019 or as soon as practicable thereafter.
Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Morrison & Foerster LLP, by calling David Slotkin at (202) 887-1554.
| Very truly yours, | |||
| Jernigan Capital, Inc. | |||
| By: | /s/ John A. Good | ||
| Name: | John A. Good | ||
| Title: | Chief Executive Officer | ||
| Jernigan Capital Operating Company, LLC | |||
| By: Jernigan Capital, Inc., its sole managing member | |||
| By: | /s/ John A. Good | ||
| Name: | John A. Good | ||
| Title: | Chief Executive Officer | ||