United States securities and exchange commission logo





                             April 8, 2021

       Gregory H. Eiford
       Chief Executive Officer
       TC Bancshares, Inc.
       131 South Dawson Street
       Thomasville, GA 31792

                                                        Re: TC Bancshares, Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed March 12,
2021
                                                            File No. 333-254212

       Dear Mr. Eiford:

              We have reviewed your 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 amending your registration
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 registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Registration Statement on Form S-1

       Cover Page

   1.                                                   Please revise the table
on your prospectus cover page to disclose in the footnotes to the
                                                        table that Performance
Trust Partners, LLC is receiving a selling agent fee of 1.25% of the
                                                        aggregate dollar amount
of all shares of common stock sold in the subscription and
                                                        community offerings and
that Performance Trust Partners, LLC is receiving a fee of 5.5%
                                                        of the aggregate dollar
amount of common stock sold in the syndicated offering.
       Summary
       How We Determined the Offering Range and the $10.00 Price Per Share,
page vi

   2.                                                   Please briefly
summarize the primary differences between the registrant and the peer
                                                        group used by the
appraiser and disclose the downward adjustment discussed on page 77
 Gregory H. Eiford
TC Bancshares, Inc.
April 8, 2021
Page 2
         of the appraisal report filed as Exhibit 99.3 to your registration
statement.
Notes to Financial Statements, page F-9

3.       Please revise your future filings to provide segment information and
segment disclosures
         required by ASC 280-10-50.
4.       Please revise your future filings to include a subsequent events
footnote with all
         information required by ASC 855-10-50.
General

5.       Please 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 have presented
         or expect to present to potential investors in reliance on Section
5(d) of the Securities Act,
         whether or not you retained, or intend to retain, copies of those
communications. Please
         contact the staff member associated with the review of this filing to
discuss how to submit
         such copies.
        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

        You may contact Robert Klein at 202-551-3847 or Hugh West, Accounting
Branch
Chief, at 202-551-3872 if you have questions regarding comments on the
financial statements
and related matters. Please contact Sonia Bednarowski at 202-551-3666 or Justin
Dobbie, Legal
Branch Chief, at 202-551-3469 with any other questions.



FirstName LastNameGregory H. Eiford                             Sincerely,
Comapany NameTC Bancshares, Inc.
                                                                Division of
Corporation Finance
April 8, 2021 Page 2                                            Office of
Finance
FirstName LastName