TEXT-EXTRACT 2 filename2.txt April 1, 2019 Jerry Baack President and Chief Executive Officer Bridgewater Bancshares, Inc. 3800 American Boulevard West, Suite 100 Bloomington, MN 55431 Re: Bridgewater Bancshares, Inc. Registration Statement on Form S-3 Filed March 27, 2019 File No. 333-230533 Dear Mr. Baack: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact David Gessert at 202-551-2326 with any questions. Sincerely, Division of Corporation Finance Office of Financial Services