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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

Offering / Registration Process Regulatory Compliance Financial Reporting

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File numbers found in text: 333-230500

Date
April 3, 2019
Author
Todd A. Etzler
Form
UPLOAD
Company
HORIZON BANCORP INC /IN/ (HBNC) (CIK 0000706129)

Letter

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

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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