SEC Company Response from SMARTFINANCIAL INC. (SMBK) (CIK 0001038773) (SMBK) — Jan 5, 2017
SMARTFINANCIAL INC. (SMBK) (CIK 0001038773)
Date: Jan. 5, 2017 · CIK: 0001038773 · Accession: 0001628280-17-000090
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-214802
Letter
Document
5401 Kingston Pike, Suite 600
Knoxville, TN 37919
January 5, 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-3
Filed November 25, 2016
Amended December 22, 2016
File No. 333-214802
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 January 9, 2017, or as soon thereafter as is practicable. There has been no material adverse impact on the results of operations or financial condition of the Company or SmartBank since December 22, 2016.
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 Document 5401 Kingston Pike, Suite 600 Knoxville, TN 37919 January 5, 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-3 Filed November 25, 2016 Amended December 22, 2016 File No. 333-214802 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 January 9, 2017, or as soon thereafter as is practicable. There has been no material adverse impact on the results of operations or financial condition of the Company or SmartBank since December 22, 2016. 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