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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

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File numbers found in text: 333-219159

Date
July 5, 2017
Author
SmartFinancial
Form
CORRESP
Company
SMARTFINANCIAL INC. (SMBK) (CIK 0001038773)

Letter

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

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.

Show Raw Text
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