SEC Company Response from SMARTFINANCIAL INC. (SMBK) (CIK 0001038773) (SMBK) — Jan 11, 2016
SMARTFINANCIAL INC. (SMBK) (CIK 0001038773)
Date: Jan. 11, 2016 · CIK: 0001038773 · Accession: 0001144204-16-075104
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-208700
Letter
5401 Kingston Pike, Suite 600
Knoxville, TN 37919
January 11, 2016
VIA EDGAR AND FACSIMILE
United States Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Re: SmartFinancial, Inc.
Registration Statement on Form S-3
Filed December 22, 2015
File No. 333-208700
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the registration statement referred to above be accelerated so that it will be declared effective at 4:00 p.m. on January 12, 2016, or as soon thereafter as is practicable.
The Company hereby acknowledges that:
1. should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
2. the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
3. the Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Very truly yours,
SmartFinancial, Inc.
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CORRESP 1 filename1.htm 5401 Kingston Pike, Suite 600 Knoxville, TN 37919 January 11, 2016 VIA EDGAR AND FACSIMILE United States Securities and Exchange Commission Division of Corporation Finance 100 F. Street, N.E. Washington, D.C. 20549 Re: SmartFinancial, Inc. Registration Statement on Form S-3 Filed December 22, 2015 File No. 333-208700 Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the registration statement referred to above be accelerated so that it will be declared effective at 4:00 p.m. on January 12, 2016, or as soon thereafter as is practicable. The Company hereby acknowledges that: 1. should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; 2. the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and 3. the Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Very truly yours, SmartFinancial, Inc. /s/ Billy Y. Carroll, Jr. Billy Y. Carroll, Jr. President and Chief Executive Officer