SEC Comment Letter for HORIZON BANCORP (HBNC) — Apr 4, 2019
HORIZON BANCORP INC /IN/ (HBNC) (CIK 0000706129)
Date: April 4, 2019 · CIK: 0000706129 · Accession: 0000000000-19-006507
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File numbers found in text: 333-230500
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April 3, 2019
Todd A. Etzler
Senior Vice President, General Counsel
Horizon Bancorp, Inc.
515 Franklin Street
Michigan City, IN 46360
Re:Horizon Bancorp, Inc.
Registration Statement on Form S-3
Filed March 26, 2019
File No. 333-230500
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 Jessica Livingston at 202-551-3448 with any questions.
Sincerely,
Division of Corporation Finance
Office of Financial Services