Correspondence 0001104659-23-063175 from SMARTFINANCIAL INC. (SMBK) (CIK 0001038773) (SMBK)
SMARTFINANCIAL INC. (SMBK) (CIK 0001038773)
Date: May 22, 2023 · CIK: 0001038773 · Accession: 0001104659-23-063175
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File numbers found in text: 333-271849
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CORRESP
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SMARTFINANCIAL,
INC.
May 22, 2023
VIA EDGAR FILING and E-MAIL: mateom@sec.gov
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attn: Madeleine Mateo
Re:
SmartFinancial, Inc.
Registration Statement on Form S-3
File No. 333-271849
Request for Acceleration of Effectiveness
Ladies and Gentlemen:
Pursuant to Rule 461 under
the Securities Act of 1933, as amended (the “Securities Act”), SmartFinancial, Inc. (the “Company”)
hereby requests the Securities and Exchange Commission (the “Commission”) to accelerate the effective date of the above-referenced
registration statement (the “Registration Statement”) and declare the Registration Statement effective under the Securities
Act at 4:00 p.m., Eastern Time, on Friday, May 26, 2023, 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/ William Y. Carroll, Jr.
Name:
William Y. Carroll, Jr.
Title:
President and
Chief Executive Officer