August 26, 2019

Nack Paek
Chairman and Chief Executive Officer
MetroCity Bankshares, Inc.
5114 Buford Highway
Doraville, GA 30340

       Re: MetroCity Bankshares, Inc.
           Draft Registration Statement on Form S-1
           Submitted on August 2, 2019
           CIK No. 0001747068

Dear Mr. Paek:

       We have reviewed your draft registration 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 providing the requested information and
either submitting
an amended draft registration statement or publicly filing your registration
statement on
EDGAR. 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 the information you provide in response to these comments
and your
amended draft registration statement or filed registration statement, we may
have additional
comments.

DRS of Form S-1 filed August 2, 2019

General

1.     Please supplementally provide us with copies of all written
communications, as defined in
       Rule 405 under the Securities Act, that you, or anyone authorized to do
so on your behalf,
       present to potential investors in reliance on Section 5(d) of the
Securities Act, whether or
       not they retain copies of the communications.
Market Price of Common Stock, page 47

2.     Please revise to provide the range of high and low bid information for
each full quarterly
       period within the two most recent fiscal years and any subsequent
interim period, and
       other information called for by Item 201(a) of Regulation S-K.
 Nack Paek
MetroCity Bankshares, Inc.
August 26, 2019
Page 2
Noninterest Income, page 54

3.       We note your disclosure on pages 54, 60 and 65 that when selling the
guaranteed portion
         of SBA loans, you are required by GAAP to defer a portion of the gain
on sale over the
         life of the unguaranteed portion of the loan which you hold. In order
to better understand
         your accounting related to your SBA loan sales, please provide us the
following
         information related to a typical SBA loan sale, including:

             the fair value of the portion of the SBA loan sold and the portion
retained,
             how you allocate the previous carrying amount based on the
relative fair values at the
             date of the transfer,
             how you calculate of the gain on sale in accordance with ASC
860-20-40-1A, and
             the journal entry recorded.

         See ASC 860-20-55-46 for an example of the information we requested.
4.       Please revise your accounting policy discussion to more accurately
describe your
         accounting related to the sale of the guaranteed portion of SBA loans
consistent with the
         terminology used in ASC 860-20-40-1A, if appropriate.
Credit Quality, page 90

5.       We note your disclosure on pages 3 and 90 that, "A significant portion
of our
         nonperforming assets, reserves and charge-offs are attributable to
auto loan pools that we
         purchased in prior years." Based on quantitative information on page
49, it appears that
         the auto loan pools had an immaterial impact on certain credit metrics
as of June 30, 2019.
         Please revise your disclosure to more accurately describe the impact
of the auto loan pools
         on credit metrics.
       You may contact Michael Volley at (202) 551-3437 or John Nolan, Senior
Assistant
Chief Accountant at (202) 551-3492 if you have questions regarding comments on
the financial
statements and related matters. Please contact Eric Envall at (202) 551-3234 or
Pam Long,
Assistant Director at (202) 551-3765 with any other questions.



FirstName LastNameNack Paek                                   Sincerely,
Comapany NameMetroCity Bankshares, Inc.
                                                              Division of
Corporation Finance
August 26, 2019 Page 2                                        Office of
Financial Services
FirstName LastName