FORM 4 [ ] Check this box if no longer subject to Section 16. Form 4 or Form 5 obligations may continue. See Instruction 1(b).         
UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

STATEMENT OF CHANGES IN BENEFICIAL OWNERSHIP OF SECURITIES
                                                                                  
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Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934 or Section 30(h) of the Investment Company Act of 1940
                      

1. Name and Address of Reporting Person *

MILLER RICHARD EDWARD
2. Issuer Name and Ticker or Trading Symbol

WESTERN CAPITAL RESOURCES, INC. [ WCRS ]
5. Relationship of Reporting Person(s) to Issuer (Check all applicable)

__X__ Director                    _____ 10% Owner
_____ Officer (give title below)    _____ Other (specify below)
(Last)          (First)          (Middle)

11550 "I" STREET, SUITE 150
3. Date of Earliest Transaction (MM/DD/YYYY)

1/8/2021
(Street)

OMAHA, NE 68137
(City)        (State)        (Zip)
4. If Amendment, Date Original Filed (MM/DD/YYYY)

1/12/2021 
6. Individual or Joint/Group Filing (Check Applicable Line)

_X _ Form filed by One Reporting Person
___ Form filed by More than One Reporting Person

Table I - Non-Derivative Securities Acquired, Disposed of, or Beneficially Owned
1.Title of Security
(Instr. 3)
2. Trans. Date 2A. Deemed Execution Date, if any 3. Trans. Code
(Instr. 8)
4. Securities Acquired (A) or Disposed of (D)
(Instr. 3, 4 and 5)
5. Amount of Securities Beneficially Owned Following Reported Transaction(s)
(Instr. 3 and 4)
6. Ownership Form: Direct (D) or Indirect (I) (Instr. 4) 7. Nature of Indirect Beneficial Ownership (Instr. 4)
Code V Amount (A) or (D) Price
Common Stock 1/8/2021  A  16801 A$6.75 (1)108967 (2)D  

Table II - Derivative Securities Beneficially Owned (e.g., puts, calls, warrants, options, convertible securities)
1. Title of Derivate Security
(Instr. 3)
2. Conversion or Exercise Price of Derivative Security3. Trans. Date3A. Deemed Execution Date, if any4. Trans. Code
(Instr. 8)
5. Number of Derivative Securities Acquired (A) or Disposed of (D)
(Instr. 3, 4 and 5)
6. Date Exercisable and Expiration Date7. Title and Amount of Securities Underlying Derivative Security
(Instr. 3 and 4)
8. Price of Derivative Security
(Instr. 5)
9. Number of derivative Securities Beneficially Owned Following Reported Transaction(s) (Instr. 4)10. Ownership Form of Derivative Security: Direct (D) or Indirect (I) (Instr. 4)11. Nature of Indirect Beneficial Ownership (Instr. 4)
CodeV(A)(D)Date ExercisableExpiration DateTitleAmount or Number of Shares

Explanation of Responses:
(1) The shares were acquired under a Merger Agreement, dated January 8, 2021, among Western Capital Resources, Inc., WCR Swisher Acquisition Co., and Swisher Acquisition, Inc. The purchase price is equal to the deemed value of each share of common stock issued under the Merger Agreement, based on the closing sale price of Western Capital Resources, Inc. common stock on January 7, 2021, the day before the closing of the merger.
(2) This amendment is being filed to correct the balance reported in Column 5. The Form 4 filed on January 12, 2021 indicated that the reporting person beneficially owned 105,967 shares after the reported transaction, however, the total number of shares beneficially owned was 108,967.

Reporting Owners
Reporting Owner Name / Address
Relationships
Director10% OwnerOfficerOther
MILLER RICHARD EDWARD
11550 "I" STREET, SUITE 150
OMAHA, NE 68137
X



Signatures
/s/ Mark T. Plichta, Attorney-in-Fact for Richard E. Miller1/21/2021
**Signature of Reporting PersonDate

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