SEC Company Response from SMARTFINANCIAL INC. (SMBK) (CIK 0001038773) (SMBK) — Aug 18, 2011
SMARTFINANCIAL INC. (SMBK) (CIK 0001038773)
Date: Aug. 18, 2011 · CIK: 0001038773 · Accession: 0001144204-11-048397
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-30497
Referenced dates: August 10, 2011
Letter
VIA EDGAR CORRESPONDENCE Division of Corporate Finance Securities and Exchange Commission Filed March 31, 2011 Form 10-Q for Fiscal Year ended March 31, 2011 Filed May 16, 2011 File No. 000-30497
Dear Mr. Lin:
We represent Cornerstone Bancshares, Inc. (“Cornerstone”) and will assist them in responding to the comment letter dated August 10, 2011 from Matt S. McNair, Attorney-Adviser. The purpose of this letter is to confirm that Cornerstone will respond to the comment letter on or before September 9, 2011, based on your conversation with Scott McGinness of our law firm.
Please call me at (423) 785-8206 or Scott McGinness at (423) 785-8284 if your have any questions or would like to discuss anything else related to this matter.
Very truly yours,
Frank M. Williams
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Suite 1000 Volunteer Building
832 Georgia Avenue
Chattanooga, Tennessee 37402-2289
(423) 756-6600
Fax (423) 785-8480
Frank M. Williams
Direct Dial (423) 785-8206
Direct Fax (423) 785-8426
fwilliams@millermartin.com
August 15, 2011
VIA EDGAR CORRESPONDENCE
Mr. David Lin
Division of Corporate Finance
Securities and Exchange Commission
100 F Street NE
Washington, DC 20549
Re:
Cornerstone Bancshares, Inc.
Form 10-K for Fiscal Year Ended December 31, 2010
Filed March 31, 2011
Form 10-Q for Fiscal Year ended March 31, 2011
Filed May 16, 2011
File No. 000-30497
Dear Mr. Lin:
We represent Cornerstone Bancshares, Inc. (“Cornerstone”) and will assist them in responding to the comment letter dated August 10, 2011 from Matt S. McNair, Attorney-Adviser. The purpose of this letter is to confirm that Cornerstone will respond to the comment letter on or before September 9, 2011, based on your conversation with Scott McGinness of our law firm.
Please call me at (423) 785-8206 or Scott McGinness at (423) 785-8284 if your have any questions or would like to discuss anything else related to this matter.
Very truly yours,
Frank M. Williams
FMW/pym
W. Scott McGinness, Jr., Esq.