SEC Company Response from Hometown Community Bancshares, Inc. (CIK 0001302369) — Nov 10, 2004

Hometown Community Bancshares, Inc. (CIK 0001302369)
Date: Nov. 10, 2004 · CIK: 0001302369 · Accession: 0001040066-04-000068

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AI Filing Summary & Sentiment

File numbers found in text: 333-118982

Date

November 10, 2004

Author

Not clearly detected

Form

CORRESP

Company

Hometown Community Bancshares, Inc. (CIK 0001302369)

Letter

Re: Hometown Community Bancshares, Inc. Registration Statement on Form S-1 (File No. 333-118982) - Request for Acceleration

MORRIS MANNING & MARTIN, LLP 3343 PEACHTREE ROAD 1600 ATLANTA FINANCIAL CENTER ATLANTA, GEORGIA 30326 (404) 233-7000 (404) 365-9532 (Fax)

November 10, 2004

VIA EDGAR ---------

Securities and Exchange Commission Main Filing Desk 450 Fifth Street, NW Washington, D.C. 20549

Ladies and Gentlemen:

On behalf of our client, Hometown Community Bancshares, Inc. (the "Company"), enclosed for filing is the Company's request pursuant to Rule 461 promulgated by the Commission under the Securities Act of 1933, as amended (the "Act"), for the acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333-118982) (the "Registration Statement") to immediate effectiveness on November 10, 2004 at 5:00 p.m. Eastern Standard Time, or as soon thereafter as is practicable. Please acknowledge receipt of this filing via the EDGAR postmaster.

If you have any questions, please give me a call at (404) 233-7000, ext. 7651.

Very truly yours,
MORRIS, MANNING & MARTIN, LLP

Show Raw Text

<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
                         MORRIS MANNING & MARTIN, LLP
                             3343 PEACHTREE ROAD
                         1600 ATLANTA FINANCIAL CENTER
                           ATLANTA, GEORGIA   30326
                               (404) 233-7000
                            (404) 365-9532 (Fax)

                             November 10, 2004

VIA EDGAR
---------

Securities and Exchange Commission
Main Filing Desk
450 Fifth Street, NW
Washington, D.C.  20549

     Re:   Hometown Community Bancshares, Inc.
           Registration Statement on Form S-1 (File No. 333-118982)
           - Request for Acceleration

Ladies and Gentlemen:

     On behalf of our client, Hometown Community Bancshares, Inc. (the
"Company"), enclosed for filing is the Company's request pursuant to Rule 461
promulgated by the Commission under the Securities Act of 1933, as amended (the
"Act"), for the acceleration of the effective date of its Registration Statement
on Form S-1 (File No. 333-118982) (the "Registration Statement") to immediate
effectiveness on November 10, 2004 at 5:00 p.m. Eastern Standard Time, or as
soon thereafter as is practicable.  Please acknowledge receipt of this filing
via the EDGAR postmaster.

     If you have any questions, please give me a call at (404) 233-7000, ext.
7651.

                                   Very truly yours,

                                   MORRIS, MANNING & MARTIN, LLP

                                   /s/ Larry W. Shackelford
                                   Larry W. Shackelford

cc:  William Friar, Division of Corporation Finance, Senior Financial Analyst
     Donald Walker, Senior Assistant Chief Accountant
     C. Sean Childers

</TEXT>
</DOCUMENT>

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