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SEC Comment Letter for PEOPLES BANCORP INC (PEBO) (CIK 0000318300) (PEBO) — Aug 8, 2018

PEOPLES BANCORP INC (PEBO) (CIK 0000318300)
Date: Aug. 8, 2018 · CIK: 0000318300 · Accession: 0000000000-18-024528

Regulatory Compliance Offering / Registration Process Financial Reporting

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File numbers found in text: 333-226470

Date
August 8, 2018
Author
Ryan Kirkham
Form
UPLOAD
Company
PEOPLES BANCORP INC (PEBO) (CIK 0000318300)

Letter

August 8, 2018 Ryan Kirkham General Counsel Peoples Bancorp Inc. 138 Putnam Street P.O. Box 738 Marietta, OH 45750 Re:Peoples Bancorp Inc. Registration Statement on Form S-3 Filed August 1, 2018 File No. 333-226470 Dear Mr. Kirkham: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Erin Purnell, Staff Attorney, at (202) 551-3454 with any questions. Sincerely, Division of Corporation Finance Office of Financial Services

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August 8, 2018
Ryan Kirkham
General Counsel
Peoples Bancorp Inc.
138 Putnam Street
P.O. Box 738
Marietta, OH 45750
Re:Peoples Bancorp Inc.
Registration Statement on Form S-3
Filed August 1, 2018
File No. 333-226470
Dear Mr. Kirkham:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration.  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.
            Please contact Erin Purnell, Staff Attorney, at (202) 551-3454 with any questions.
Sincerely,
Division of Corporation Finance
Office of Financial Services