SEC Comment Letter 0000000000-22-012863 to CITY HOLDING CO (CHCO) (CIK 0000726854) (CHCO)
CITY HOLDING CO (CHCO) (CIK 0000726854)
Date: Nov. 29, 2022 · CIK: 0000726854 · Accession: 0000000000-22-012863
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File numbers found in text: 333-268531
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United States securities and exchange commission logo
November 29, 2022
Charles R. Hageboeck
President & Chief Executive Officer
City Holding Co
25 Gatewater Road
Cross Lanes, WV 25313
Re:City Holding Co
Registration Statement on Form S-4
Filed November 22, 2022
File No. 333-268531
Dear Charles R. Hageboeck:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Jessica Livingston at 202-551-3448 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance
cc: Michael G. Dailey