SEC Comment Letter 0000000000-23-005327 to SMARTFINANCIAL INC. (SMBK) (CIK 0001038773) (SMBK)
SMARTFINANCIAL INC. (SMBK) (CIK 0001038773)
Date: May 18, 2023 · CIK: 0001038773 · Accession: 0000000000-23-005327
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-271849
Letter
United States securities and exchange commission logo May 18, 2023 William 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 May 11, 2023 File No. 333-271849 Dear William Y. 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 Madeleine Mateo at 202-551-3465 with any questions. Sincerely, Division of Corporation Finance Office of Finance cc: William W. Hooper, Esq.
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United States securities and exchange commission logo
May 18, 2023
William 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 May 11, 2023
File No. 333-271849
Dear William Y. 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 Madeleine Mateo at 202-551-3465 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance
cc: William W. Hooper, Esq.