SEC – ‘UPLOAD’ from 4/19/21 re: PFG Fund V, LLC – ‘TEXT-EXTRACT’

On:  Monday, 4/19/21, at 4:30pm ET   ·   Delayed-Release:  Filing ¶  –  Release Delayed   ·   Accession #:  0-21-4834

in

this entire Filing. an “Entity” Search.

Show

Documents searched

and

each “hit”. the 1st “hit”.

↓↑Hints

Delayed-Release Comment or Other Letter from the SEC
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: LETTER      Comment or Other Letter from the SEC                 PDF     29K 
 2: TEXT-EXTRACT  Comment or Other Letter from the SEC - PDF's         2±     8K 
                Text                                                             

‘TEXT-EXTRACT’   —   Comment or Other Letter from the SEC – PDF’s Text

United States securities and exchange commission logo                           

April 19, 2021  

Kevin Amolsch                                                     
Chief Executive Officer                                           
PFG Fund V, LLC                                                   
10200 W. 44th Avenue, Suite 220                                   
Wheat Ridge, CO 80033                                             

                                                   Re: PFG Fund V, LLC
                                                          Amendment No. 2 to
                                                          Offering Statement
on Form 1-A                                                                     
                                                       Filed April 12,
2021                                                                            
                                                          File No. 024-11412

Dear Mr. Amolsch:                                                 

       We have reviewed your amended offering statement and have the
following                                                                       
  comments. In some of our comments, we may ask you to provide us with
information so we                                                               
may better understand your disclosure.                            

             Please respond to this letter by amending your offering statement
and providing the                                                               
     requested information. If you do not believe our comments apply to your
facts and                                                                       
      circumstances or do not believe an amendment is appropriate, please tell
us why in your                                                                  
response.                                                         

            After reviewing any amendment to your offering statement and the
information you                                                                 
     provide in response to these comments, we may have additional comments.
Unless we note                                                                  
      otherwise, our references to prior comments are to comments in our March
30, 2021 letter.                                                                

    Amendment No. 2 to Offering Statement on Form 1-A filed April 12, 2021

General                                                           

1.                                                   We note your response
to comment 2 and that the provision will not apply to claims                    
                                                    brought to enforce a
duty or liability created by the Exchange Act or Securities Act.                
                                                 Please revise the
provision in the exhibit to clearly state that it does not apply to claims      
                                                 under the federal
securities laws.                                                                
  2.                                                   We note that your prior
performance tables include information for the year ended                       
                                                 December 31, 2020
year-to-date. Please update your prior performance to include                   
                                                   information for the
completed year ended on December 31, 2020.                                      
Kevin Amolsch                                                                 
PFG Fund V, LLC                                                                 
April 19, 2021                                                                  
Page 2                                                                          
Financial Statements, page 63                                                   

3.       Please update your financial statements and financial information in   
an amended filing.                                                              
Reference is made to Rule 8-08 of Regulation S-X.             
You may contact Howard Efron at 202-551-3439 or Robert Telewicz at
202-551-3438 if                                                                 
you have questions regarding comments on the financial statements and related   
matters. Please                                                                 
contact Jonathan Burr at 202-551-5833 or Brigitte Lippmann at 202-551-3713 with 
any other                                                                       
questions.                                                                      

FirstName LastNameKevin Amolsch                               Sincerely,        
Comapany NamePFG Fund V, LLC                                                    
                                                       Division of
Corporation Finance                                                             
April 19, 2021 Page 2                                         Office of Real    
Estate & Construction                                                           
FirstName LastName                                                              

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘UPLOAD’ Filing		Date		Other Filings
Filed on:		4/19/21		UPLOAD
		4/12/21		1-A/A,  CORRESP,  UPLOAD
		3/30/21		UPLOAD
		12/31/20		UPLOAD
				List all Filings