SEC Comment Letter 0000000000-24-001470 to HEARTLAND FINANCIAL USA INC (HTLF, HTLFP) (CIK 0000920112)
HEARTLAND FINANCIAL USA INC (HTLF, HTLFP) (CIK 0000920112)
Date: Feb. 7, 2024 · CIK: 0000920112 · Accession: 0000000000-24-001470
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File numbers found in text: 001-15393
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United States securities and exchange commission logo
February 7, 2024
Kevin L. Thompson
Chief Financial Officer
Heartland Financial USA, Inc.
1800 Larimer Street
Suite 1800
Denver, Colorado 80202
Re:Heartland Financial USA, Inc.
Form 10-K for Fiscal Year Ended December 31, 2022
File No. 001-15393
Dear Kevin L. Thompson:
We have completed our review of your filings. 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