SEC Comment Letter 0000000000-23-000955 to SUMMIT FINANCIAL GROUP, INC. (CIK 0000811808)
SUMMIT FINANCIAL GROUP, INC. (CIK 0000811808)
Date: Jan. 30, 2023 · CIK: 0000811808 · Accession: 0000000000-23-000955
AI Filing Summary & Sentiment
File numbers found in text: 333-269369
Letter
United States securities and exchange commission logo January 30, 2023 H. Charles Maddy, III Chief Executive Officer Summit Financial Group, Inc. 300 North Main Street Moorefield, WV 26836 Re:Summit Financial Group, Inc. Registration Statement on Form S-4 Filed January 23, 2023 File No. 333-269369 Dear H. Charles Maddy: 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 John Stickel at 202-551-3324 with any questions. Sincerely, Division of Corporation Finance Office of Finance
Show Raw Text
United States securities and exchange commission logo
January 30, 2023
H. Charles Maddy, III
Chief Executive Officer
Summit Financial Group, Inc.
300 North Main Street
Moorefield, WV 26836
Re:Summit Financial Group, Inc.
Registration Statement on Form S-4
Filed January 23, 2023
File No. 333-269369
Dear H. Charles Maddy:
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 John Stickel at 202-551-3324 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance