SEC Comment Letter for SMARTFINANCIAL INC. (SMBK) (CIK 0001038773) (SMBK) — Jul 12, 2017
SMARTFINANCIAL INC. (SMBK) (CIK 0001038773)
Date: July 12, 2017 · CIK: 0001038773 · Accession: 0000000000-17-024430
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-219159
Letter
Mail Stop 4720 July 12 , 2017 William Y. Carroll, Jr. President and Chief Executive Officer 5401 Kingston Pike, Suite 600 Knoxville, T N 37919
Re: SmartFinancial, Inc. Registration Statement on Form S -4 Filed July 6 , 2017 File No. 333-219159
Dear M r. Carroll :
This is to advise you that we have not reviewed and will not review your registration statement s.
Please refer to Rule s 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.
You may contact Jessica Livingston , Staff Attorney, at 202-551-3448 with any questions.
Sincerely,
/s/ Era Anagnosti
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Mail Stop 4720 July 12 , 2017 William Y. Carroll, Jr. President and Chief Executive Officer 5401 Kingston Pike, Suite 600 Knoxville, T N 37919 Re: SmartFinancial, Inc. Registration Statement on Form S -4 Filed July 6 , 2017 File No. 333-219159 Dear M r. Carroll : This is to advise you that we have not reviewed and will not review your registration statement s. Please refer to Rule s 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. You may contact Jessica Livingston , Staff Attorney, at 202-551-3448 with any questions. Sincerely, /s/ Era Anagnosti Era Anagnosti Legal Branch Chief Office of Financial Servi ces cc: Beth Sims , Esq.