SEC Comment Letter for FIRST MERCHANTS CORP (FRME, FRMEP) (CIK 0000712534) (FRME) — Jul 15, 2016
FIRST MERCHANTS CORP (FRME, FRMEP) (CIK 0000712534)
Date: July 15, 2016 · CIK: 0000712534 · Accession: 0000000000-16-084546
AI Filing Summary & Sentiment
Letter
Mail Stop 4720 July 15, 2016 Mr. Mark K. Hardwick Chief Financial Officer First Merchants Corporation 200 East Jackson Street Muncie, IN 47305 -2814
Re: First Merchants Corporation Form 10-K for the Fiscal Year Ended December 31, 2015 Filed February 29, 2016 File No. 000 -17071
Dear Mr. Hardwick :
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of th e United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filin g include s the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely ,
/s/ John P. Nolan
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Mail Stop 4720 July 15, 2016 Mr. Mark K. Hardwick Chief Financial Officer First Merchants Corporation 200 East Jackson Street Muncie, IN 47305 -2814 Re: First Merchants Corporation Form 10-K for the Fiscal Year Ended December 31, 2015 Filed February 29, 2016 File No. 000 -17071 Dear Mr. Hardwick : We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of th e United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filin g include s the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely , /s/ John P. Nolan John P. Nolan Senior Assistant Chief Accountant Office of Financial Services