Performance Trust Capital Partners, LLC

May 12, 2021

VIA EDGAR

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

Re:

TC Bancshares, Inc.

Registration Statement on Form S-1 (Registration Number 333-254212)

Request for Acceleration of Effectiveness    

Ladies and Gentlemen:

In accordance with Rule 461 of Regulation C promulgated under the Securities Act of 1933, we hereby join TC Bancshares, Inc. in requesting that the effective date of the above-referenced Registration Statement be accelerated so that it will become effective at 1:00 p.m. Eastern Time on May 14, 2021, or as soon thereafter as may be practicable.