SEC Comment Letter for SMARTFINANCIAL INC. (SMBK) (CIK 0001038773) (SMBK) — Mar 6, 2018
SMARTFINANCIAL INC. (SMBK) (CIK 0001038773)
Date: March 6, 2018 · CIK: 0001038773 · Accession: 0000000000-18-007028
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-223316
Letter
Mail Stop 4720 March 6 , 2018 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 -4 Filed February 28, 2018 File No. 333-223316
Dear M r. Carroll :
This is to advise you that we have not reviewed and will not review your registration statement .
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 March 6 , 2018 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 -4 Filed February 28, 2018 File No. 333-223316 Dear M r. Carroll : This is to advise you that we have not reviewed and will not review your registration statement . 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 Acting Assistant Director Office of Financial Servi ces