RAND CAPITAL CORP — Proxy Solicitation & Information Statement 2020

Oct 29, 2020

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Eversheds Sutherland (US) LLP 700 Sixth Street, NW, Suite 700 Washington, DC 20001-3980 D: +1 202.383.0218 F: +1 202.637.3593 cynthiakrus@ eversheds-sutherland.com

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.

Sincerely,
/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.

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