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SEC Comment Letter for LANDMARK BANCORP (LARK) — Dec 23, 2025

LANDMARK BANCORP INC
Date: Dec. 23, 2025 · CIK: 0001141688 · Accession: 0000000000-25-011829

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File numbers found in text: 333-292367

Date
December 23, 2025
Author
Division of
Form
UPLOAD
Company
LANDMARK BANCORP INC

Letter

Re: Landmark Bancorp, Inc. Registration Statement on Form S-3 Filed December 22, 2025 File No. 333-292367 Dear Abigail M. Wendel:

December 23, 2025

Abigail M. Wendel Chief Executive Officer Landmark Bancorp, Inc. 701 Poyntz Avenue Manhattan, KS 66502

This is to advise you that we have not reviewed and will not review your registration statement.

Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please contact Madeleine Joy Mateo at 202-551-3465 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Finance
cc: Rob Fleetwood, Esq.

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 December 23, 2025

Abigail M. Wendel
Chief Executive Officer
Landmark Bancorp, Inc.
701 Poyntz Avenue
Manhattan, KS 66502

 Re: Landmark Bancorp, Inc.
 Registration Statement on Form S-3
 Filed December 22, 2025
 File No. 333-292367
Dear Abigail M. Wendel:

 This is to advise you that we have not reviewed and will not review your
registration
statement.

 Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

 Please contact Madeleine Joy Mateo at 202-551-3465 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Finance
cc: Rob Fleetwood, Esq.
</TEXT>
</DOCUMENT>