SEC Company Response from SMARTFINANCIAL INC. (SMBK) (CIK 0001038773) (SMBK) — Jul 21, 2017
SMARTFINANCIAL INC. (SMBK) (CIK 0001038773)
Date: July 21, 2017 · CIK: 0001038773 · Accession: 0001626129-17-000456
AI Filing Summary & Sentiment
File numbers found in text: 333-219159
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CORRESP
1
filename1.htm
5401
Kingston Pike, Suite 600
Knoxville,
TN 37919
July
21, 2017
VIA
EDGAR AND ELECTRONIC MAIL
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-4
Filed
July 5, 2017
Amended
July 20, 2017
File
No. 333-219159
Ladies
and Gentlemen:
In
accordance with Rule 461 under the Securities Act of 1933, as amended, SmartFinancial, Inc. (the “Company”) 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 July 24, 2017, 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/ William Y. Carroll, Jr.
William
Y. Carroll, Jr.
President and Chief Executive Officer