SEC Comment Letter for SMARTFINANCIAL INC. (SMBK) (CIK 0001038773) (SMBK) — Sep 7, 2018
SMARTFINANCIAL INC. (SMBK) (CIK 0001038773)
Date: Sept. 7, 2018 · CIK: 0001038773 · Accession: 0000000000-18-027838
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Reasoning
File numbers found in text: 333-227154
Letter
September 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 August 31, 2018 File No. 333-227154 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 Eric Envall at (202) 551-3234 with any questions. Sincerely, Division of Corporation Finance Office of Financial Services
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September 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 August 31, 2018
File No. 333-227154
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 Eric Envall at (202) 551-3234 with any questions.
Sincerely,
Division of Corporation Finance
Office of Financial Services