Eversheds Sutherland (US) LLP
700 Sixth Street, NW, Suite 700
Washington, DC 20001-3980
D: +1 202.383.0218
F: +1 202.637.3593
October 29, 2020
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
|Re:||Rand Capital Corporation – Preliminary Proxy Statement on Schedule 14A|
Dear Sir or Madam:
On behalf of Rand Capital Corporation, we are filing a Preliminary Proxy Statement on Schedule 14A pursuant to the rules and regulations of the Securities Exchange Act of 1934.
Please call me at (202) 383-0218 or Stephani Hildebrandt at (202) 383-0845 if you have any questions or comments regarding the foregoing.
|/s/ Cynthia M. Krus|
|cc:||Stephani Hildebrandt, Eversheds Sutherland (US) LLP|
Eversheds Sutherland (US) LLP is part of a global legal practice, operating through various separate and distinct legal entities, under Eversheds Sutherland. For a full description of the structure and a list of offices, please visit www.eversheds-sutherland.com.