SEC Comment Letter for MVB FINANCIAL CORP (MVBF) (CIK 0001277902) (MVBF) — Dec 22, 2016
MVB FINANCIAL CORP (MVBF) (CIK 0001277902)
Date: Dec. 22, 2016 · CIK: 0001277902 · Accession: 0000000000-16-106135
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File numbers found in text: 333-215140
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Mail Stop 4720 December 21, 2016 Via E -mail Donald T. Robinson Executive Vice President and Chief Financial Officer MVB Financial Corp. 301 Virginia Avenue Fairmont, WV 26554 -2777 Re: MVB Financial Corp. Registration Statement on Form S-3 Filed December 16, 2016 File No. 333-215140 Dear Mr. Robinson : 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 Christopher Dunham, Staff Attorney, at (202) 551 -3783 with any questions . Sincerely, /s/ Era Anagnosti Era Anagnosti Legal Branch Chief Office of Financial Services cc: James J. Barresi, Esq.