SEC Comment Letter for SMARTFINANCIAL INC. (SMBK) (CIK 0001038773) (SMBK) — Nov 9, 2011
SMARTFINANCIAL INC. (SMBK) (CIK 0001038773)
Date: Nov. 9, 2011 · CIK: 0001038773 · Accession: 0000000000-11-065269
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-30497
Letter
November 9, 2011 Via Email Gary W. Petty, Jr. Senior Vice President and Chief Financial Officer Cornerstone Bancshares, Inc. 835 Georgia Avenue Chattanooga, TN 37402 Re: Cornerstone Bancshares, Inc. Form 10-K for Fiscal Year Ended December 31, 2010 Filed March 31, 2011 Form 10-Q for Fiscal Quarter Ended March 31, 2011 Filed May 16, 2011 File No. 000-30497
Dear Mr. Petty: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not fore close the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Matt S. McNair
Matt S. McNair Attorney-Adviser
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November 9, 2011 Via Email Gary W. Petty, Jr. Senior Vice President and Chief Financial Officer Cornerstone Bancshares, Inc. 835 Georgia Avenue Chattanooga, TN 37402 Re: Cornerstone Bancshares, Inc. Form 10-K for Fiscal Year Ended December 31, 2010 Filed March 31, 2011 Form 10-Q for Fiscal Quarter Ended March 31, 2011 Filed May 16, 2011 File No. 000-30497 Dear Mr. Petty: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not fore close the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Matt S. McNair Matt S. McNair Attorney-Adviser