SEC Company Response from SMARTFINANCIAL (SMBK) — May 11, 2026
SMARTFINANCIAL INC.
Date: May 11, 2026 · CIK: 0001038773 · Accession: 0001104659-26-058474
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295492
Letter
SMARTFINANCIAL, INC.
May 11, 2026
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. 333-295492
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 May 13, 2026, 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 1 filename1.htm SMARTFINANCIAL, INC. May 11, 2026 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. 333-295492 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 May 13, 2026, 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