SEC Company Response from SMARTFINANCIAL INC. (SMBK) (CIK 0001038773) (SMBK) — Nov 9, 2011
SMARTFINANCIAL INC. (SMBK) (CIK 0001038773)
Date: Nov. 9, 2011 · CIK: 0001038773 · Accession: 0001144204-11-062326
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-30497
Letter
Filed March 31, 2011 Form 10-Q for Fiscal Quarter Ended March 31, 2011 Filed May 16, 2011 File No. 000-30497
Re:
Dear Mr. McNair:
This letter will respond to your comments made in your telephone conversation with W. Scott McGinness, Jr. on November 8, 2011, and supplements our letter to you dated September 9, 2011.
1. This will confirm that in all future filings we will provide the information required by Item 401(e) of Regulation S-K.
2. This will confirm that our Chief Financial Officer is, and will be, a participant in the evaluation of the effectiveness of our disclosure controls and procedures for purposes of Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended.
Should you have any questions or comments concerning this letter, please do not hesitate to contact W. Scott McGinness, Jr. or Frank M. Williams, Cornerstone’s counsel, at (423) 785-8284 or (423) 785-8206, respectively.
Sincerely,
Cornerstone Bancshares, Inc.
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CORRESP
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Unassociated Document
November 9, 2011
Mr. Matt S. McNair
Attorney-Adviser
U.S. Securities and Exchange Commission
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 Quarter Ended March 31, 2011
Filed May 16, 2011
File No. 000-30497
Dear Mr. McNair:
This letter will respond to your comments made in your telephone conversation with W. Scott McGinness, Jr. on November 8, 2011, and supplements our letter to you dated September 9, 2011.
1. This will confirm that in all future filings we will provide the information required by Item 401(e) of Regulation S-K.
2. This will confirm that our Chief Financial Officer is, and will be, a participant in the evaluation of the effectiveness of our disclosure controls and procedures for purposes of Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended.
Should you have any questions or comments concerning this letter, please do not hesitate to contact W. Scott McGinness, Jr. or Frank M. Williams, Cornerstone’s counsel, at (423) 785-8284 or (423) 785-8206, respectively.
Sincerely,
Cornerstone Bancshares, Inc.
By:
/s/ Nathaniel F. Hughes
Nathaniel F. Hughes, President and Principal Executive Officer
Cornerstone Bancshares, Inc.
By:
/s/ Gary W. Petty, Jr.
Gary W. Petty, Jr., Senior Vice President and Principal Financial Officer