SEC Comment Letter 0000000000-23-013994 to HEARTLAND FINANCIAL USA INC (HTLF, HTLFP) (CIK 0000920112)
HEARTLAND FINANCIAL USA INC (HTLF, HTLFP) (CIK 0000920112)
Date: Dec. 21, 2023 · CIK: 0000920112 · Accession: 0000000000-23-013994
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File numbers found in text: 001-15393
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United States securities and exchange commission logo
December 21, 2023
Bryan R. McKeag
Chief Financial Officer
Heartland Financial USA, Inc.
1800 Larimer Street
Suite 1800
Denver, Colorado 80202
Re:Heartland Financial USA, Inc.
Form 10-Q for Quarterly Period Ended June 30, 2023
File No. 001-15393
Dear Bryan R. McKeag:
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 Finance