SEC Comment Letter for Level One Bancorp Inc (CIK 0001412707) — Mar 9, 2020
Level One Bancorp Inc (CIK 0001412707)
Date: March 9, 2020 · CIK: 0001412707 · Accession: 0000000000-20-002110
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File numbers found in text: 333-236920
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March 9, 2020
David Walker
Executive Vice President and Chief Financial Officer
Level One Bancorp Inc
32991 Hamilton Court
Farmington Hills, MI 48334
Re:Level One Bancorp Inc
Registration Statement on Form S-4
Filed March 5, 2020
File No. 333-236920
Dear Mr. Walker:
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 John Stickel at 202-551-3324 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance
cc: Bill Fay