SEC Comment Letter for CIVISTA BANCSHARES, INC. (CIVB) (CIK 0000944745) (CIVB) — Aug 30, 2018
CIVISTA BANCSHARES, INC. (CIVB) (CIK 0000944745)
Date: Aug. 30, 2018 · CIK: 0000944745 · Accession: 0000000000-18-027105
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Reasoning
File numbers found in text: 333-227006
Letter
August 30, 2018 Dennis Shaffer President and Chief Executive Officer Civista Bancshares, Inc. 100 East Water Street Sandusky, OH 44870 Re:Civista Bancshares, Inc. Registration Statement on Form S-3 Filed August 24, 2018 File No. 333-227006 Dear Mr. Shaffer: 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 Lin, Staff Attorney, at (202) 551-3552 with any questions. Sincerely, Division of Corporation Finance Office of Financial Services
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August 30, 2018
Dennis Shaffer
President and Chief Executive Officer
Civista Bancshares, Inc.
100 East Water Street
Sandusky, OH 44870
Re:Civista Bancshares, Inc.
Registration Statement on Form S-3
Filed August 24, 2018
File No. 333-227006
Dear Mr. Shaffer:
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 Lin, Staff Attorney, at (202) 551-3552 with any questions.
Sincerely,
Division of Corporation Finance
Office of Financial Services