SEC Company Response from Commercial Bancgroup, Inc. (CBK) (CIK 0001981546) (CBK) — Sep 26, 2025
Commercial Bancgroup, Inc. (CBK) (CIK 0001981546)
Date: Sept. 26, 2025 · CIK: 0001981546 · Accession: 0001213900-25-092327
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-289862
Letter
COMMERCIAL BANCGROUP, INC.
6710 Cumberland Gap Parkway
Harrogate, Tennessee 37752
September 26, 2025
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Marc Thomas
Ben Phippen
Madeleine Joy Mateo
Christian Windsor
Re:
Commercial Bancgroup, Inc.
Registration Statement on Form S-1 (File No. 333-289862)
Request for Acceleration of Effective Date
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Commercial Bancgroup, Inc., a Tennessee corporation (the “Company”), hereby requests that the U.S. Securities and Exchange Commission accelerate the effective date and time of the above-referenced Registration Statement on Form S-1 (the “Registration Statement”) and declare the Registration Statement effective as of 4:00 p.m., Eastern Time, on September 30, 2025, or as soon thereafter as possible.
The Company requests that it be notified of such effectiveness by a telephone call to either Adam G. Smith of K&L Gates LLP at (615) 780-6744 or David A. Bartz of K&L Gates LLP at (615) 780-6743. The Company hereby authorizes either Mr. Smith or Mr. Bartz to orally modify or withdraw this request for acceleration.
COMMERCIAL BANCGROUP, INC.
By: /s/ Terry L. Lee
Name: Terry L. Lee
Title: President and Chief Executive Officer
cc: Adam G. Smith, K&L Gates LLP
David A. Bartz, K&L Gates LLP
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CORRESP
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COMMERCIAL BANCGROUP, INC.
6710 Cumberland Gap Parkway
Harrogate, Tennessee 37752
September 26, 2025
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Marc Thomas
Ben Phippen
Madeleine Joy Mateo
Christian Windsor
Re:
Commercial Bancgroup, Inc.
Registration Statement on Form S-1 (File No. 333-289862)
Request for Acceleration of Effective Date
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of
1933, as amended, Commercial Bancgroup, Inc., a Tennessee corporation (the “Company”), hereby requests that
the U.S. Securities and Exchange Commission accelerate the effective date and time of the above-referenced Registration Statement on Form
S-1 (the “Registration Statement”) and declare the Registration Statement effective as of 4:00 p.m., Eastern
Time, on September 30, 2025, or as soon thereafter as possible.
The Company requests that it be notified of such
effectiveness by a telephone call to either Adam G. Smith of K&L Gates LLP at (615) 780-6744 or David A. Bartz of K&L Gates LLP
at (615) 780-6743. The Company hereby authorizes either Mr. Smith or Mr. Bartz to orally modify or withdraw this request for acceleration.
COMMERCIAL BANCGROUP, INC.
By:
/s/ Terry L. Lee
Name:
Terry L. Lee
Title:
President and Chief Executive Officer
cc: Adam G. Smith, K&L Gates LLP
David A. Bartz, K&L Gates LLP