SEC Comment Letter for SMARTFINANCIAL INC. (SMBK) (CIK 0001038773) (SMBK) — Dec 12, 2019
SMARTFINANCIAL INC. (SMBK) (CIK 0001038773)
Date: Dec. 12, 2019 · CIK: 0001038773 · Accession: 0000000000-19-016303
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-235409
Letter
December 11, 2019 William Y. Carrol, Jr. Chief Executive Officer SmartFinancial, Inc. 5401 Kingston Pike, Suite 600 Knoxville, Tennessee 37919 Re:SmartFinancial, Inc. Registration Statement on Form S-4 Filed December 6, 2019 File No. 333-235409 Dear Mr. Carrol: 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 Tonya K. Aldave at (202) 551-3601 with any questions. Sincerely, Division of Corporation Finance Office of Finance cc: Kyle G. Healy, Esq.
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December 11, 2019
William Y. Carrol, Jr.
Chief Executive Officer
SmartFinancial, Inc.
5401 Kingston Pike, Suite 600
Knoxville, Tennessee 37919
Re:SmartFinancial, Inc.
Registration Statement on Form S-4
Filed December 6, 2019
File No. 333-235409
Dear Mr. Carrol:
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 Tonya K. Aldave at (202) 551-3601 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance
cc: Kyle G. Healy, Esq.