SEC Company Response from SMARTFINANCIAL INC. (SMBK) (CIK 0001038773) (SMBK) — Jun 22, 2010
SMARTFINANCIAL INC. (SMBK) (CIK 0001038773)
Date: June 22, 2010 · CIK: 0001038773 · Accession: 0001144204-10-034524
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-166625
Letter
Unassociated Document
Cornerstone Bancshares, Inc.
Georgia Avenue
Chattanooga, Tennessee 37402
Phone: (423) 385-3000
June 22,
VIA EDGAR TRANSMISSION
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re:
Cornerstone Bancshares, Inc.
Registration Statement on Form S-1
Filed on May 7, 2010 and Amended on June 17, 2010
File No. 333-166625
Ladies and Gentlemen:
Cornerstone Bancshares, Inc. (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement on Form S-1 under the Securities Act of 1933, as amended (the “Registration Statement”), be accelerated so that it will become effective on June 23, 2010, or as soon thereafter as practicable.
The Company acknowledges that:
·
should the Commission or its staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;
·
the action of the Commission or its staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and
·
the Company may not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Thank you for your assistance.
Sincerely,
CORNERSTONE
BANCSHARES, INC.
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filename1.htm
Unassociated Document
Cornerstone
Bancshares, Inc.
835
Georgia Avenue
Chattanooga,
Tennessee 37402
Phone:
(423) 385-3000
June 22,
2010
VIA
EDGAR TRANSMISSION
Division
of Corporation Finance
United
States Securities and Exchange Commission
100 F
Street, N.E.
Washington,
D.C. 20549
Re:
Cornerstone
Bancshares, Inc.
Registration Statement on Form
S-1
Filed on May 7, 2010 and Amended on
June 17, 2010
File
No. 333-166625
Ladies and Gentlemen:
Cornerstone Bancshares, Inc. (the “Company”) hereby requests that
the effective date of the above-referenced Registration Statement on Form S-1
under the Securities Act of 1933, as amended (the “Registration Statement”), be
accelerated so that it will become effective on June 23, 2010, or as soon
thereafter as practicable.
The
Company acknowledges that:
·
should
the Commission or its staff, acting pursuant to delegated authority,
declare the Registration Statement effective, it does not foreclose the
Commission from taking any action with respect to the Registration
Statement;
·
the
action of the Commission or its staff, acting pursuant to delegated
authority, in declaring the Registration Statement effective, does not
relieve the Company from its full responsibility for the adequacy and
accuracy of the disclosure in the Registration Statement;
and
·
the
Company may not assert the declaration of effectiveness as a defense in
any proceeding initiated by the Commission or any person under the federal
securities laws of the United
States.
Thank you
for your assistance.
Sincerely,
CORNERSTONE
BANCSHARES, INC.
/s/
Nathaniel F. Hughes
Nathaniel
F. Hughes
President
and Chief Executive Officer