SEC Comment Letter for HORIZON BANCORP (HBNC) — Jul 20, 2017
HORIZON BANCORP INC /IN/ (HBNC) (CIK 0000706129)
Date: July 20, 2017 · CIK: 0000706129 · Accession: 0000000000-17-025436
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-219289
Letter
Mail Stop 4720 July 19 , 2017 Todd Etzler Vice President, General Counsel Horizon Bancorp 515 Franklin Square Michigan City, IN 46360
Re: Horizon Bancorp Registration Statement on Form S -4 Filed July 14 , 2017 File No. 333-219289
Dear M r. Etzler :
This is to advise you that we have not reviewed and will not review your registration statement s.
Please refer to Rule s 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.
You may contact Jessica Livingston , Staff Attorney, at 202-551-3448 with any questions.
Sincerely,
/s/ Era Anagnosti
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Mail Stop 4720 July 19 , 2017 Todd Etzler Vice President, General Counsel Horizon Bancorp 515 Franklin Square Michigan City, IN 46360 Re: Horizon Bancorp Registration Statement on Form S -4 Filed July 14 , 2017 File No. 333-219289 Dear M r. Etzler : This is to advise you that we have not reviewed and will not review your registration statement s. Please refer to Rule s 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. You may contact Jessica Livingston , Staff Attorney, at 202-551-3448 with any questions. Sincerely, /s/ Era Anagnosti Era Anagnosti Legal Branch Chief Office of Financial Servi ces cc: Curt Hidde , Esq.