SEC Comment Letter for HORIZON BANCORP (HBNC) — Aug 25, 2017
HORIZON BANCORP INC /IN/ (HBNC) (CIK 0000706129)
Date: Aug. 25, 2017 · CIK: 0000706129 · Accession: 0000000000-17-030164
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Reasoning
Letter
Mail Stop 4720 August 25, 2017 Todd Etzler Vice President, General Counsel Horizon Bancorp 515 Franklin Square Michigan City, IN 46360
Re: Horizon Bancorp Registration Statement on S -4 Filed August 16, 2017 File No. 333 -220006
Dear Mr. Etzler :
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 David Lin , Staff Attor ney, at (202) 551 -3552 with any questions.
Sincerely,
/s/ Era Anagnosti
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Mail Stop 4720 August 25, 2017 Todd Etzler Vice President, General Counsel Horizon Bancorp 515 Franklin Square Michigan City, IN 46360 Re: Horizon Bancorp Registration Statement on S -4 Filed August 16, 2017 File No. 333 -220006 Dear Mr. Etzler : 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 David Lin , Staff Attor ney, at (202) 551 -3552 with any questions. Sincerely, /s/ Era Anagnosti Era Anagnosti Legal Branch Chief Office of Financial Services cc: David P. Hooper, Esq.