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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

Offering / Registration Process

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File numbers found in text: 333-219289

Date
July 24, 2017
Author
/s/ Mark E. Secor
Form
CORRESP
Company
HORIZON BANCORP INC /IN/ (HBNC) (CIK 0000706129)

Letter

Via EDGAR Division of Corporation Finance 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

Show Raw Text
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