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SEC Company Response from HORIZON BANCORP (HBNC) — Dec 3, 2025

HORIZON BANCORP INC /IN/
Date: Dec. 3, 2025 · CIK: 0000706129 · Accession: 0000905729-25-000188

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File numbers found in text: 333-291029

Date
December 3, 2025
Author
Todd A. Etzler
Form
CORRESP
Company
HORIZON BANCORP INC /IN/

Letter

VIA EDGAR Securities and Exchange Commission Division of Corporation Finance Office of Financial Services 100 F Street, N.E. Washington, D.C. 20549 Attn: Robert Arzonetti, Staff Attorney Re: Horizon Bancorp, Inc. (the "Registrant") Registration Statement on Form S-4 (File No. 333-291029)

Dear Mr. Arzonetti:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the "Securities Act"), the Registrant hereby requests that the effective date for the above-referenced Registration Statement be accelerated so that it will be declared effective under the Securities Act at 9:00 a.m., Washington, D.C. time, on December 5, 2025, or as soon thereafter as reasonably practicable.

The Registrant authorizes Charlie Goode of Warner Norcross + Judd LLP to orally modify or withdraw this request for acceleration.

Please contact Charlie Goode of Warner Norcross + Judd LLP at (616) 752-2176 or cgoode@wnj.com when this request for acceleration has been granted and with any questions or concerns regarding this matter.

[Remainder of the Page Intentionally Left Blank]

Very truly yours,
HORIZON BANCORP, INC.

Show Raw Text
CORRESP
 1
 filename1.htm

 HORIZON BANCORP, INC.
 515 Franklin Street

 Michigan City, Indiana 46360

 (219) 879-0211

 December 3, 2025

 VIA EDGAR

 Securities and Exchange Commission

 Division of Corporation Finance

 Office of Financial Services

 100 F Street, N.E.

 Washington, D.C. 20549

 Attn: Robert Arzonetti, Staff Attorney

 Re:
 Horizon Bancorp, Inc. (the "Registrant")
 Registration Statement on Form S-4 (File No. 333-291029)

 Dear Mr. Arzonetti:

 Pursuant to Rule 461 under the
Securities Act of 1933, as amended (the "Securities Act"), the Registrant hereby requests that the effective date for the above-referenced
Registration Statement be accelerated so that it will be declared effective under the Securities Act at 9:00 a.m., Washington, D.C. time,
on December 5, 2025, or as soon thereafter as reasonably practicable.

 The Registrant authorizes Charlie
Goode of Warner Norcross + Judd LLP to orally modify or withdraw this request for acceleration.

 Please contact Charlie Goode of
Warner Norcross + Judd LLP at (616) 752-2176 or cgoode@wnj.com when this request for acceleration has been granted and with any questions
or concerns regarding this matter.

 [Remainder of the Page Intentionally Left Blank]

 Very truly yours,

 HORIZON BANCORP, INC.

 By
 /s/ Todd A. Etzler

 Todd A. Etzler
 EVP, Chief Legal and Risk Officer and Corporate Secretary