SEC Company Response from SMARTFINANCIAL INC. (SMBK) (CIK 0001038773) (SMBK) — Dec 19, 2019

SMARTFINANCIAL INC. (SMBK) (CIK 0001038773)
Date: Dec. 19, 2019 · CIK: 0001038773 · Accession: 0001104659-19-074515

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Company Posture

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File numbers found in text: 333-235409

Date

December 19, 2019

Author

SmartFinancial

Form

CORRESP

Company

SMARTFINANCIAL INC. (SMBK) (CIK 0001038773)

Letter

Re: SmartFinancial, Inc. (the “Company”) Registration Statement on Form S-4 (File No. 333-235409), as amended (the “Registration Statement”)—Acceleration Request

SMARTFINANCIAL, INC.

December 19, 2019

Via EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), the Company hereby requests the Securities and Exchange Commission (the “Commission”) to accelerate the effective date of the above-referenced Registration Statement and declare the Registration Statement, as amended, effective under the Securities Act at 4:30 p.m., Eastern Time, on Monday, December 23, 2019, or as soon thereafter as practicable. The Company also requests the Commission to specifically confirm such effective date and time to the Company in writing.

Sincerely,
SmartFinancial,
Inc.

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CORRESP
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filename1.htm

SMARTFINANCIAL,
INC.

December 19, 2019

Via EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

 Re: SmartFinancial, Inc. (the “Company”) Registration Statement on Form S-4 (File
No. 333-235409), as amended (the “Registration Statement”)—Acceleration Request

Ladies and Gentlemen:

Pursuant to Rule 461
under the Securities Act of 1933, as amended (the “Securities Act”), the Company hereby requests the Securities
and Exchange Commission (the “Commission”) to accelerate the effective date of the above-referenced Registration
Statement and declare the Registration Statement, as amended, effective under the Securities Act at 4:30 p.m., Eastern Time, on
Monday, December 23, 2019, or as soon thereafter as practicable. The Company also requests the Commission to specifically confirm
such effective date and time to the Company in writing.

    Sincerely,

    SmartFinancial,
    Inc.

    By:
    /s/
    Ronald J. Gorczynski

    Ronald J. Gorczynski

    Executive Vice President
    and Chief Financial Officer

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