SEC Comment Letter for CIVISTA BANCSHARES, INC. (CIVB) (CIK 0000944745) (CIVB) — May 15, 2018
CIVISTA BANCSHARES, INC. (CIVB) (CIK 0000944745)
Date: May 15, 2018 · CIK: 0000944745 · Accession: 0000000000-18-015082
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Reasoning
File numbers found in text: 333-224794
Letter
Mail Stop 4720 May 15 , 2018 James E. McGookey, Esq. Civista Bancshares, Inc. 100 East Water Street Sandusky, OH 44870
Re: Civista Bancshares, Inc. Registration Statement on Form S-4 Filed May 9, 2018 File No. 333-224794
Dear Mr. McGookey :
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 David Gessert at (202) 551 -2326 with any questions .
Sincerely,
/s/ Era Anagnosti
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Mail Stop 4720 May 15 , 2018 James E. McGookey, Esq. Civista Bancshares, Inc. 100 East Water Street Sandusky, OH 44870 Re: Civista Bancshares, Inc. Registration Statement on Form S-4 Filed May 9, 2018 File No. 333-224794 Dear Mr. McGookey : 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 David Gessert at (202) 551 -2326 with any questions . Sincerely, /s/ Era Anagnosti Era Anagnosti Legal Branch Chief Office of Financial Services