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SEC Company Response from HORIZON BANCORP (HBNC) — Apr 3, 2019

HORIZON BANCORP INC /IN/ (HBNC) (CIK 0000706129)
Date: April 3, 2019 · CIK: 0000706129 · Accession: 0001193125-19-096488

Offering / Registration Process

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File numbers found in text: 333-230500

Date
April 3, 2019
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 March 26, 2019 File No. 333-230500

Re: Horizon Bancorp, Inc.

Dear Ms. Livingston:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Horizon Bancorp, Inc. (the “Registrant”) hereby respectfully requests that effectiveness of the above-referenced Registration Statement be accelerated by the Securities and Exchange Commission (the “Commission”) to 4:00 p.m. (EST) on Thursday, April 4, 2019, 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
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filename1.htm

CORRESP

 April 3, 2019

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, Inc.

 Registration Statement on Form S-3 filed on March 26, 2019

 File No. 333-230500

Dear Ms. Livingston:

 Pursuant to Rule 461
promulgated under the Securities Act of 1933, as amended, Horizon Bancorp, Inc. (the “Registrant”) hereby respectfully requests that effectiveness of the above-referenced Registration Statement be accelerated by the Securities and
Exchange Commission (the “Commission”) to 4:00 p.m. (EST) on Thursday, April 4, 2019, 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 Street • Michigan City, IN 46360 • (219) 874-0211 • toll-free 888-873-2640 • www.horizonbank.com