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Correspondence 0001171843-24-004865 from QCR HOLDINGS INC (QCRH) (CIK 0000906465) (QCRH)

QCR HOLDINGS INC (QCRH) (CIK 0000906465)
Date: Aug. 20, 2024 · CIK: 0000906465 · Accession: 0001171843-24-004865

AI Filing Summary & Sentiment

File numbers found in text: 000-22208

Referenced dates: August 9, 2024

Date
August 20, 2024
Author
/s/ Todd A. Gipple
Form
CORRESP
Company
QCR HOLDINGS INC (QCRH) (CIK 0000906465)

Letter

VIA EDGAR Division of Corporation Finance Washington, D.C. 20549 Attention: Charlotte Young and Amanda Ravitz File No. 000-22208

Re: QCR Holdings, Inc. Definitive Proxy Statement on Schedule 14A Filed April 8, 2024

Dear Ms. Young and Ms. Ravitz:

QCR Holdings, Inc. (the “Company”) is in receipt of a letter dated August 9, 2024 (the “Comment Letter”) from the staff of the Securities and Exchange Commission (the “Staff”) concerning the above-captioned filing of the Company.

In accordance with the Staff’s Comment Letter, the Company represents as follows:

1. In its discussion of Pay Versus Performance on page 44 in the above-captioned filing, the Company included “Adjusted Earnings Per Share”, a non-GAAP measure, as its Company-Selected Measure pursuant to Regulation S-K Item 402(v)(2)(vi). The Company will revise its future proxy disclosures to show how this number is calculated from its audited financial statements.

2. The Company will further revise its future proxy disclosures to ensure that the all the graphs included will properly reflect the data provided on both the x-axis and y-axis.

The Company believes the foregoing provides a complete response to the Staff’s Comment Letter.

Thank you for your time and feedback on the Company’s disclosures. If you have questions regarding the foregoing or require any additional information, please feel free to contact me directly at (309) 743-7745 or tgipple@qcrh.com.

Sincerely,
/s/ Todd A. Gipple

Show Raw Text
CORRESP
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filename1.htm

August 20, 2024

VIA EDGAR

Division of Corporation Finance

Disclosure Review Program

U.S. Securities and Exchange Commission

Washington, D.C. 20549

Attention: Charlotte Young and Amanda Ravitz

 Re: QCR Holdings, Inc.
 Definitive Proxy Statement on Schedule 14A
 Filed April 8, 2024

                                                                          File No. 000-22208

Dear Ms. Young and Ms. Ravitz:

QCR Holdings, Inc. (the “Company”) is in receipt of a letter
dated August 9, 2024 (the “Comment Letter”) from the staff of the Securities and Exchange Commission (the “Staff”)
concerning the above-captioned filing of the Company.

In accordance with the Staff’s Comment Letter, the Company represents
as follows:

 1. In its discussion of Pay Versus Performance on page 44 in the above-captioned filing, the Company included “Adjusted Earnings
Per Share”, a non-GAAP measure, as its Company-Selected Measure pursuant to Regulation S-K Item 402(v)(2)(vi). The Company will
revise its future proxy disclosures to show how this number is calculated from its audited financial statements.

 2. The Company will further revise its future proxy disclosures to ensure that the all the graphs included will properly reflect the
data provided on both the x-axis and y-axis.

The Company believes the foregoing provides a complete response to the
Staff’s Comment Letter.

Thank you for your time and feedback on the Company’s disclosures.
If you have questions regarding the foregoing or require any additional information, please feel free to contact me directly at (309)
743-7745 or tgipple@qcrh.com.

Sincerely,

/s/ Todd A. Gipple

Todd A. Gipple

President & Chief Financial Officer