Sheryl Seth Long 1Sheryl & Seth Long are residents of Letcher County who have begun to produce maple syrup on their 50-acre farm outside Whitesburg. In early January 2017, the Longs made a commitment to increase their maple syrup production so it can become a commercial venture. It takes on average 43 gallons of sap to make 1 gallon of maple syrup.  The Longs have 102 taps in place and plan to grow to 500 taps over the next two years.  The $7,500 SOAR Farm Loan will be used to purchase an evaporator and other equipment necessary for commercial maple syrup production.