TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo May 6, 2022 Ben Klocke General Counsel Bridgewater Bancshares Inc 4450 Excelsior Boulevard, Suite 100 St. Louis Park, Minnesota 55416 Re: Bridgewater Bancshares Inc Registration Statement on From S-3 Filed April 27, 2022 File No. 333-264509 Dear Mr. Klocke: 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 John Stickel at 202-551-3324 with any questions. Sincerely, Division of Corporation Finance Office of Finance