SEC Comment Letter for CIVISTA BANCSHARES, INC. (CIVB) (CIK 0000944745) (CIVB) — Apr 11, 2022
CIVISTA BANCSHARES, INC. (CIVB) (CIK 0000944745)
Date: April 11, 2022 · CIK: 0000944745 · Accession: 0000000000-22-003874
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Reasoning
File numbers found in text: 333-264111
Letter
United States securities and exchange commission logo April 11, 2022 Dennis G. 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-4 Filed April 4, 2022 File No. 333-264111 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 Finance
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United States securities and exchange commission logo
April 11, 2022
Dennis G. 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-4
Filed April 4, 2022
File No. 333-264111
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 Finance