SEC Company Response from HORIZON BANCORP (HBNC) — Jan 30, 2018

HORIZON BANCORP INC /IN/ (HBNC) (CIK 0000706129)
Date: Jan. 30, 2018 · CIK: 0000706129 · Accession: 0001193125-18-025352

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File numbers found in text: 333-222624

Date

January 30, 2018

Author

/s/ Mark E. Secor

Form

CORRESP

Company

HORIZON BANCORP INC /IN/ (HBNC) (CIK 0000706129)

Letter

Via EDGAR Division of Corporation Finance Washington, D.C. 20549 Registration Statement on Form S-3 filed on January 19, 2018 File No. 333-222624

Re: Horizon Bancorp

Dear Mr. Dunham:

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. (EST) on Thursday, February 1, 2018, 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

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CORRESP
1
filename1.htm

CORRESP

 January 30, 2018

Via EDGAR

 U.S. Securities and Exchange
Commission

 Division of Corporation Finance

 Attn:
Christopher Dunham, Staff Attorney

 100 F Street, N.E.

Washington, D.C. 20549

Re:
Horizon Bancorp

 Registration Statement on Form
S-3 filed on January 19, 2018

 File
No. 333-222624

 Dear Mr. Dunham:

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. (EST) on Thursday, February 1, 2018, 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

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