SEC Company Response from Tennessee Commerce Bancorp, Inc. (CIK 0001323033) — Aug 5, 2005

Tennessee Commerce Bancorp, Inc. (CIK 0001323033)
Date: Aug. 5, 2005 · CIK: 0001323033 · Accession: 0001104659-05-036827

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Date

Aug. 5, 2005

Author

/s/

Form

CORRESP

Company

Tennessee Commerce Bancorp, Inc. (CIK 0001323033)

Letter

Division of Corporate Finance United States Securities and Exchange Commission Fifth Street, N.W. Washington, D.C. 20549 Re: File No. 0-51281

Dear Mr. Dundas,

In connection with responding to your comments on the above referenced file, we acknowledge that:

• the Corporation is responsible for the adequacy and accuracy of the disclosure in the filing;

• staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and

• the Corporation may not assert staff comments as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Sincerely,
/s/
H. Lamar Cox

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CORRESP
1
filename1.htm

  H. Lamar Cox

  Chief Financial Officer

June 15,
2005

Mr. Gregory
Dundas

Division
of Corporate Finance

United
States Securities and Exchange Commission

450
Fifth Street, N.W.

Washington,
D.C. 20549

Re:
File No. 0-51281

Dear
Mr. Dundas,

In
connection with responding to your comments on the above referenced file, we
acknowledge that:

•
the Corporation is responsible for the adequacy
and accuracy of the disclosure in the filing;

•
staff comments or changes to disclosure in
response to staff comments do not foreclose the Commission from taking any
action with respect to the filing; and

•
the Corporation may not
assert staff comments as defense in any proceeding initiated by the Commission
or any person under the federal securities laws of the United States.

Sincerely,

  /s/
  H. Lamar Cox

  H.
  Lamar Cox

  Chief
  Financial Officer

JUL
01 2005

  Tennessee Commerce Bancorp,
  Inc. • 381 Mallory Station Rd., Suite 207 • Franklin, TN 37067 • Phone:(615)599-2274
  Fax:(615)599-2275

  Web Site Address: www.tncommercebank.com

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