Correspondence 0001193125-24-253319 from Security Midwest Bancorp, Inc. (SBMW)
Security Midwest Bancorp, Inc.
Date: Nov. 7, 2024 · CIK: 0002036060 · Accession: 0001193125-24-253319
AI Filing Summary & Sentiment
File numbers found in text: 333-282067
Letter
LUSE GORMAN, PC
Attorneys at Law
WISCONSIN AVENUE, N.W., SUITE 780
Washington, D.C. 20015
Telephone (202) 274-2000
Facsimile (202) 362-2902
www.luselaw.com
WRITER’S DIRECT DIAL NUMBER
WRITER’S E-MAIL
(202) 274-2007
nquint@luselaw.com
November 7, 2024
Via EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Re: Security Midwest Bancorp, Inc.
Pre-Effective Amendment No. 1 to the Registration Statement on Form S-1
Filed October 31, 2024
File No. 333-282067
To Whom It May Concern:
Pursuant to our phone conversation on November 6, 2024, with the staff of the Division of Corporation Finance of the Securities and Exchange Commission regarding Security Midwest Bancorp, Inc.’s (the “Company”) Pre-Effective Amendment No. 1 to the Registration Statement on Form S-1, filed herewith is the Company’s Pre-Effective Amendment No. 2 to Registration Statement on Form S-1, including exhibits (the “Amended Registration Statement”), which is marked pursuant to SEC Rule 472. The Amended Registration Statement has been revised to annualize the charge-offs in the selected data table at or for the six months ended June 30, 2024 and 2023.
We trust the foregoing is responsive to the Staff’s comments. We request that the Staff advise the undersigned at (202) 274-2007 or Kip A. Weismann of this office at (202) 274-2029 as soon as possible if it has any further comments.
Respectfully,
Ned Quint
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CORRESP 1 filename1.htm CORRESP LUSE GORMAN, PC Attorneys at Law 5335 WISCONSIN AVENUE, N.W., SUITE 780 Washington, D.C. 20015 Telephone (202) 274-2000 Facsimile (202) 362-2902 www.luselaw.com WRITER’S DIRECT DIAL NUMBER WRITER’S E-MAIL (202) 274-2007 nquint@luselaw.com November 7, 2024 Via EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, DC 20549 Re: Security Midwest Bancorp, Inc. Pre-Effective Amendment No. 1 to the Registration Statement on Form S-1 Filed October 31, 2024 File No. 333-282067 To Whom It May Concern: Pursuant to our phone conversation on November 6, 2024, with the staff of the Division of Corporation Finance of the Securities and Exchange Commission regarding Security Midwest Bancorp, Inc.’s (the “Company”) Pre-Effective Amendment No. 1 to the Registration Statement on Form S-1, filed herewith is the Company’s Pre-Effective Amendment No. 2 to Registration Statement on Form S-1, including exhibits (the “Amended Registration Statement”), which is marked pursuant to SEC Rule 472. The Amended Registration Statement has been revised to annualize the charge-offs in the selected data table at or for the six months ended June 30, 2024 and 2023. We trust the foregoing is responsive to the Staff’s comments. We request that the Staff advise the undersigned at (202) 274-2007 or Kip A. Weismann of this office at (202) 274-2029 as soon as possible if it has any further comments. Respectfully, Ned Quint Enclosure cc: John Stickel, SEC Eric Envall, SEC Michael Henderson, SEC John Spitz, SEC Stephan P. Antonacci, Security Midwest Bancorp, Inc. Kip A. Weismann, Esq.