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


Via Edgar


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.