SEC Comment Letter 0000000000-23-009277 to OLD SECOND BANCORP INC (OSBC)
OLD SECOND BANCORP INC
Date: Aug. 23, 2023 · CIK: 0000357173 · Accession: 0000000000-23-009277
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File numbers found in text: 333-274068
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United States securities and exchange commission logo
August 23, 2023
James Eccher
Chairman of the Board, President, Chief Executive Officer and Director
Old Second Bancorp, Inc.
37 South River Street Aurora,
Illinois 60507
Re:Old Second Bancorp, Inc.
Registration Statement on Form S-3
Filed August 18, 2023
File No. 333-274068
Dear James Eccher:
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 Aisha Adegbuyi at 202-551-8754 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance
cc: Brennan Ryan