<SEC-DOCUMENT>0001104659-22-114270.txt : 20221207
<SEC-HEADER>0001104659-22-114270.hdr.sgml : 20221207
<ACCEPTANCE-DATETIME>20221103101553
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-22-114270
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20221103

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			QCR HOLDINGS INC
		CENTRAL INDEX KEY:			0000906465
		STANDARD INDUSTRIAL CLASSIFICATION:	STATE COMMERCIAL BANKS [6022]
		IRS NUMBER:				421397595
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3551 7TH STREET
		CITY:			MOLINE
		STATE:			IL
		ZIP:			61265
		BUSINESS PHONE:		3097363580

	MAIL ADDRESS:	
		STREET 1:		3551 7TH STREET
		CITY:			MOLINE
		STATE:			IL
		ZIP:			61265

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	QUAD CITY HOLDINGS INC
		DATE OF NAME CHANGE:	19930805
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">November 3, 2022</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>VIA EDGAR</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">United States Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">100 F Street, N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Attention: David Gessert</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

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    <TD STYLE="width: 5%">&nbsp;</TD>
  <TD STYLE="text-align: justify; width: 5%"><B>Re:</B></TD>
  <TD STYLE="text-align: justify; width: 90%"><B>QCR Holdings, Inc.</B></TD></TR>

<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
  <TD STYLE="text-align: justify">&nbsp;</TD>
  <TD STYLE="text-align: justify"><B>Request for Acceleration of Effectiveness of Form S-4</B></TD></TR>

<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD><B><U>SEC File No. 333-268042 (&#8220;Registration Statement&#8221;)</U></B></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Dear Mr. Gessert:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">On behalf of QCR Holdings,
Inc., as registrant, the undersigned officer hereby requests that the effective date for the Registration Statement be accelerated so
that it will become effective at 10:00&nbsp;a.m. (Washington, D.C. time) on Monday, November 7, 2022, or as soon as practicable thereafter.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Feel free to telephone Abdul
R. Mitha of Barack Ferrazzano Kirschbaum &amp; Nagelberg LLP, the registrant&#8217;s legal counsel, at (312) 629-5171 with any questions
or comments.</P>

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  <TD STYLE="text-align: justify; width: 50%">&nbsp;</TD>
  <TD STYLE="text-align: justify; width: 50%">Very truly yours,</TD></TR>
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  <TD STYLE="text-align: justify; width: 50%">&nbsp;</TD>
  <TD STYLE="text-align: justify; width: 50%">QCR Holdings, Inc.&nbsp;</TD></TR>
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  <TD STYLE="text-align: justify; width: 50%">&nbsp;</TD>
  <TD STYLE="border-bottom: Black 1pt solid; text-align: justify; width: 50%">/s/ Todd A. Gipple</TD></TR>

<TR STYLE="vertical-align: top">
  <TD STYLE="text-align: justify">&nbsp;</TD>
  <TD STYLE="text-align: justify">Todd A. Gipple</TD></TR>

<TR STYLE="vertical-align: top">
  <TD STYLE="text-align: justify">&nbsp;</TD>
  <TD STYLE="text-align: justify">President, Chief Operating Officer and Chief Financial Officer</TD></TR>
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