SEC Comment Letter for OLD SECOND BANCORP INC (OSBC) (CIK 0000357173) (OSBC) — Apr 3, 2014
OLD SECOND BANCORP INC (OSBC) (CIK 0000357173)
Date: April 3, 2014 · CIK: 0000357173 · Accession: 0000000000-14-016667
AI Filing Summary & Sentiment
File numbers found in text: 000-10537
Letter
April 3, 2014 Via E -mail William B. Skoglund Chairman and Chief Executive Officer Old Second Bancorp, Inc. 37 South River Street Aurora, IL 60506
Re: Old Second Bancorp, Inc. Form 10 -K for Fiscal Year Ended December 31, 2013 Filed February 26, 2014 Form 10 -K for Fiscal Year Ended December 31, 2012 Filed March 20, 2013 Form 10 -Q for Fiscal Quarter Ended September 30, 2013 Filed November 12, 2013 File No. 000-10537
Dear Mr. Skoglund :
We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Michael Clampitt
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April 3, 2014 Via E -mail William B. Skoglund Chairman and Chief Executive Officer Old Second Bancorp, Inc. 37 South River Street Aurora, IL 60506 Re: Old Second Bancorp, Inc. Form 10 -K for Fiscal Year Ended December 31, 2013 Filed February 26, 2014 Form 10 -K for Fiscal Year Ended December 31, 2012 Filed March 20, 2013 Form 10 -Q for Fiscal Quarter Ended September 30, 2013 Filed November 12, 2013 File No. 000-10537 Dear Mr. Skoglund : We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Michael Clampitt Michael Clampitt Senior Counsel cc: Via E -mail J. Douglas Cheatham Robert M. Fleetwood , Esq.