Via EDGAR

Jennifer Gowetski, Senior Counsel

Office of Real Estate & Commodities

United States Securities and Exchange Commission

Washington, DC 20549

December 13, 2017

Re:

Korth Direct Mortgage LLC

Amendment No. 3 to Registration Statement on Form S-1 Filed November 20, 2017

File No. 333-219895

Dear Ms. Gowetski:

Attached please find information that was submitted supplementally, for your records.