SEC Comment Letter for FIRST MERCHANTS CORP (FRME, FRMEP) (CIK 0000712534) (FRME) — Aug 31, 2017
FIRST MERCHANTS CORP (FRME, FRMEP) (CIK 0000712534)
Date: Aug. 31, 2017 · CIK: 0000712534 · Accession: 0000000000-17-031022
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File numbers found in text: 000-17071
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Mail Stop 4720 August 31, 2017 Mark K. Hardwick Chief Financial Officer First Merchants Corporation 200 East Jackson Street Muncie, Indiana 47305 -2814 Re: First Merchants Corporation Form 10 -K for the Fiscal Year Ended December 31, 2016 Filed March 1, 2017 File No. 000-17071 Dear Mr. Hardwick : We have completed our review of your filing . We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff . Sincerely, /s/ Gus Rodriguez Gus Rodriguez Accounting Branch Chief Office of Financial Services