SEC Comment Letter for SMARTFINANCIAL (SMBK) — May 5, 2026
SMARTFINANCIAL INC.
Date: May 5, 2026 · CIK: 0001038773 · Accession: 0000000000-26-004592
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295492
Letter
Re: SmartFinancial, Inc. Registration Statement on Form S-3 Filed May 1, 2026 File No. 333-295492 Dear William Y. Carroll, Jr.:
May 5, 2026
William Y. Carroll, Jr. President and CEO SmartFinancial, Inc. 5401 Kingston Pike, Suite 600 Knoxville, TN 37919
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 Joy Mateo at 202-551-3465 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Finance
cc: William W. Hopper, Esq.
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> May 5, 2026 William Y. Carroll, Jr. President and CEO SmartFinancial, Inc. 5401 Kingston Pike, Suite 600 Knoxville, TN 37919 Re: SmartFinancial, Inc. Registration Statement on Form S-3 Filed May 1, 2026 File No. 333-295492 Dear William Y. Carroll, Jr.: 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 Joy Mateo at 202-551-3465 with any questions. Sincerely, Division of Corporation Finance Office of Finance cc: William W. Hopper, Esq. </TEXT> </DOCUMENT>