SEC Comment Letter for SOUTHERN MISSOURI BANCORP, INC. (SMBC) (CIK 0000916907) (SMBC) — Jan 30, 2020
SOUTHERN MISSOURI BANCORP, INC. (SMBC) (CIK 0000916907)
Date: Jan. 30, 2020 · CIK: 0000916907 · Accession: 0000000000-20-000867
AI Filing Summary & Sentiment
File numbers found in text: 000-23406
Letter
January 30, 2020 Matthew T. Funke Chief Financial Officer Southern Missouri Bancorp, Inc. 2991 Oak Grove Road Poplar Bluff, Missouri 63901 Re:Southern Missouri Bancorp, Inc. Form 10-K for Fiscal Year Ended June 30, 2019 Filed September 13, 2019 File No. 000-23406 Dear Mr. Funke: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Form 10-K for Fiscal Year Ended June 30, 2019 Report of Independent Registered Public Accounting Firm, page 68 1.Please amend your Form 10-K to:
•Revise the accountants' reports on the audit of the financial statements and the audit of internal control over financial reporting to include the signature of the independent registered public accounting firm. Refer to Rule 2-02 of Regulation S-X for guidance. •Revise the consent included as Exhibit 23 to include the signature of the independent registered public accounting firm. •Include updated certifications as Exhibits 31 and 32. In closing, 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.
FirstName LastNameMatthew T. Funke Comapany NameSouthern Missouri Bancorp, Inc. January 30, 2020 Page 2 FirstName LastName Matthew T. Funke Southern Missouri Bancorp, Inc. January 30, 2020 Page 2 You may contact John Spitz, Staff Accountant, at (202) 551-3484 or Michael Volley, Staff Accountant, at (202) 551-3437 with any questions. Sincerely, Division of Corporation Finance Office of Finance
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January 30, 2020
Matthew T. Funke
Chief Financial Officer
Southern Missouri Bancorp, Inc.
2991 Oak Grove Road
Poplar Bluff, Missouri 63901
Re:Southern Missouri Bancorp, Inc.
Form 10-K for Fiscal Year Ended June 30, 2019
Filed September 13, 2019
File No. 000-23406
Dear Mr. Funke:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment. In our comment, we may ask you to provide us
with information so we may better understand your disclosure.
Please respond to this comment within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment, we may have additional comments.
Form 10-K for Fiscal Year Ended June 30, 2019
Report of Independent Registered Public Accounting Firm, page 68
1.Please amend your Form 10-K to:
•Revise the accountants' reports on the audit of the financial statements and the audit
of internal control over financial reporting to include the signature of the independent
registered public accounting firm. Refer to Rule 2-02 of Regulation S-X for
guidance.
•Revise the consent included as Exhibit 23 to include the signature of the independent
registered public accounting firm.
•Include updated certifications as Exhibits 31 and 32.
In closing, 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.
FirstName LastNameMatthew T. Funke
Comapany NameSouthern Missouri Bancorp, Inc.
January 30, 2020 Page 2
FirstName LastName
Matthew T. Funke
Southern Missouri Bancorp, Inc.
January 30, 2020
Page 2
You may contact John Spitz, Staff Accountant, at (202) 551-3484 or Michael Volley,
Staff Accountant, at (202) 551-3437 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance