SEC Comment Letter for PEOPLES BANCORP INC (PEBO) (CIK 0000318300) (PEBO) — May 31, 2016
PEOPLES BANCORP INC (PEBO) (CIK 0000318300)
Date: May 31, 2016 · CIK: 0000318300 · Accession: 0000000000-16-078688
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File numbers found in text: 333-211637
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Mail Stop 4710 May 31, 2016 Mr. M. Ryan Kirkham , Esq. Senior Vice President and General Counsel Peoples Bancorp Inc. 138 Putnam Street P.O. Box 738 Marietta, OH 45750 -0738 Re: Peoples Bancorp Inc. Registration Statement on Form S-3 Filed May 26, 2016 File No. 333-211637 Dear Mr. Kirkham : This is to advise you that we have not reviewed and will not review your registration statement . We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Act of 193 3 and all applicable Securities Act rules require. Since the company and its management are in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy and adequacy of the disclosures they have made. In the event you request acceleration of the effective date of the pending regist ration statement , please provide a written statement from the company acknowledging that: should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action wit h respect to the filing; the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in th e filing; and the company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Mr. M. Ryan Kirkham , Esq. Peoples Bancorp Inc. May 26, 2016 Page 2 Please refer to Rules 460 and 461 regarding requests for acceleration . We will consider a written request for acceleration of the effective date of the registration statement as confirmation of the fact that those requesting acceleration are aware of their respective responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed public offering of the registered securities . Please contact Joshua Dilk, Staff Attorney, at (202) 551 -3427 with any questions. Sincerely, /s/ Era Anagnosti Era Anagnosti Legal Branch Chief Office of Financial Services cc: Elizabeth Turrell Farrar, Esq.