SEC Company Response from HORIZON BANCORP (HBNC) — Jul 24, 2017
HORIZON BANCORP INC /IN/ (HBNC) (CIK 0000706129)
Date: July 24, 2017 · CIK: 0000706129 · Accession: 0001193125-17-233668
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File numbers found in text: 333-219289
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CORRESP 1 filename1.htm Acceleration Request July 24, 2017 Via EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Attn: Jessica Livingston, Staff Attorney 100 F Street, N.E. Washington, D.C. 20549 Re: Horizon Bancorp Registration Statement on Form S-4 filed on July 14, 2017, as amended by Amendment No. 1 to Registration Statement on S-4 filed on July 24, 2017 File No. 333-219289 Dear Ms. Livingston: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Horizon Bancorp (the “Registrant”) hereby respectfully requests that effectiveness of the above-referenced Registration Statement be accelerated by the Securities and Exchange Commission (the “Commission”) to 5:00 p.m. (EDT) on Tuesday, July 25, 2017, or as soon as practicable thereafter. Please contact David P. Hooper, Esq. of Barnes & Thornburg LLP at (317) 231-7333 with any questions you may have regarding this request. In addition, please notify Mr. Hooper by telephone when this request for acceleration has been granted. Sincerely, /s/ Mark E. Secor Mark E. Secor Executive Vice President, Chief Financial Officer cc: Craig M. Dwight Curt W. Hidde, Esq. David P. Hooper, Esq. 515 Franklin Square ● Michigan City, IN 46360 ● (219) 874-0211 ● toll-free 888-873-2640 ● www.horizonbank.com