SEC Comment Letter for SMARTFINANCIAL INC. (SMBK) (CIK 0001038773) (SMBK) — Dec 5, 2016
SMARTFINANCIAL INC. (SMBK) (CIK 0001038773)
Date: Dec. 5, 2016 · CIK: 0001038773 · Accession: 0000000000-16-103526
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-214802
Letter
Mail Stop 4720 December 5, 2016 William (Billy) Y. Carroll, Jr. President and Chief Executive Officer SmartFinancial, Inc. 5401 Kingston Pike, Suite 600 Knoxville, TN 37919
Re: SmartFinancial, Inc. Registration Statement on Form S-3 Filed November 25, 2016 File No. 333-214802
Dear Mr. Carroll :
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 William H. Dorton, Staff Attorney, at (202) 551 -3107 with any questions.
Sincerely,
/s/ Era Anagnosti
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Mail Stop 4720 December 5, 2016 William (Billy) Y. Carroll, Jr. President and Chief Executive Officer SmartFinancial, Inc. 5401 Kingston Pike, Suite 600 Knoxville, TN 37919 Re: SmartFinancial, Inc. Registration Statement on Form S-3 Filed November 25, 2016 File No. 333-214802 Dear Mr. Carroll : 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 William H. Dorton, Staff Attorney, at (202) 551 -3107 with any questions. Sincerely, /s/ Era Anagnosti Era Anagnosti Legal Branch Chief Office of Financial Services