SEC Comment Letter for FIRST MERCHANTS CORP (FRME, FRMEP) (CIK 0000712534) (FRME) — Dec 2, 2024

FIRST MERCHANTS CORP (FRME, FRMEP) (CIK 0000712534)
Date: Dec. 2, 2024 · CIK: 0000712534 · Accession: 0000000000-24-013266

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File numbers found in text: 001-41342

Date

December 2, 2024

Author

Michele M. Kawiecki

Form

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Company

FIRST MERCHANTS CORP (FRME, FRMEP) (CIK 0000712534)

Letter

December 2, 2024 Michele M. Kawiecki Chief Financial Officer First Merchants Corporation 200 East Jackson Street Muncie, Indiana 47305 Re:First Merchants Corporation Form 10-K for the Fiscal Year Ended December 31, 2023 File No. 001-41342 Dear Michele M. Kawiecki: 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 their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Life Sciences cc:Brian Hunt

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December 2, 2024
Michele M. Kawiecki
Chief Financial Officer
First Merchants Corporation
200 East Jackson Street
Muncie, Indiana 47305
Re:First Merchants Corporation
Form 10-K for the Fiscal Year Ended December 31, 2023
File No. 001-41342
Dear Michele M. Kawiecki:
            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 their disclosures,
notwithstanding any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:Brian Hunt

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