SEC Comment Letter for HORIZON BANCORP (HBNC) — Sep 27, 2013
HORIZON BANCORP INC /IN/ (HBNC) (CIK 0000706129)
Date: Sept. 27, 2013 · CIK: 0000706129 · Accession: 0000000000-13-053549
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-10792
Letter
September 27, 2013 Via E -mail Mr. Craig M. Dwight President and Chief Executive Officer Horizon Bancorp 515 Franklin Square Michigan City, IN 46360
Re: Horizon Bancorp Form 10 -K for the Fiscal Year Ended December 31, 2012 Filed March 12, 2013 File No. 000-10792
Dear Mr. Dwight :
We have completed our review of your filing. 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 and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securiti es laws of the United States. 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 Exchange Act of 1934 and all applicable rules require .
Sincerely,
/s/ Kathryn McHale
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September 27, 2013 Via E -mail Mr. Craig M. Dwight President and Chief Executive Officer Horizon Bancorp 515 Franklin Square Michigan City, IN 46360 Re: Horizon Bancorp Form 10 -K for the Fiscal Year Ended December 31, 2012 Filed March 12, 2013 File No. 000-10792 Dear Mr. Dwight : We have completed our review of your filing. 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 and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securiti es laws of the United States. 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 Exchange Act of 1934 and all applicable rules require . Sincerely, /s/ Kathryn McHale Kathryn McHale Senior Staff Attorney cc: Via E -mail Mark E. Secor