SEC Comment Letter for HORIZON BANCORP (HBNC) — Jan 25, 2018
HORIZON BANCORP INC /IN/ (HBNC) (CIK 0000706129)
Date: Jan. 25, 2018 · CIK: 0000706129 · Accession: 0000000000-18-002822
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-222624
Letter
Mail Stop 4720 January 25, 2018 Todd Etzler Vice President, General Counsel Horizon Bancorp 515 Franklin Street Michigan City, IN 46360
Re: Horizon Bancorp Registration Statement on Form S-3 Filed January 19, 2018 File No. 333-222624
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 Christopher Dunham, Staff Attorney, at (202) 551 -3783 with any questions .
Sincerely,
/s/ Michael Clampitt
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Mail Stop 4720 January 25, 2018 Todd Etzler Vice President, General Counsel Horizon Bancorp 515 Franklin Street Michigan City, IN 46360 Re: Horizon Bancorp Registration Statement on Form S-3 Filed January 19, 2018 File No. 333-222624 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 Christopher Dunham, Staff Attorney, at (202) 551 -3783 with any questions . Sincerely, /s/ Michael Clampitt Michael Clampitt Senior Counsel Office of Financial Services cc: David P. Hooper , Esq.