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UPLOAD Filing

Pinnacle Financial Partners, Inc.
Date: Sept. 4, 2025 · CIK: 0002082866 · Accession: 0000000000-25-009542

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File numbers found in text: 333-289866

Date
September 4, 2025
Author
Division of
Form
UPLOAD
Company
Pinnacle Financial Partners, Inc.

Letter

Re: Steel Newco Inc. Registration Statement on Form S-4 Filed August 26, 2025 File No. 333-289866 Dear M. Terry Turner:

September 4, 2025

M. Terry Turner Principal Executive Officer Steel Newco Inc. 2 Sun Court Suite 400 Peachtree Corners, GA 30092

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 Aisha Adegbuyi at 202-551-8754 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Finance
cc: H. Rodgin Cohen, Esq.

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 September 4, 2025

M. Terry Turner
Principal Executive Officer
Steel Newco Inc.
2 Sun Court
Suite 400
Peachtree Corners, GA 30092

 Re: Steel Newco Inc.
 Registration Statement on Form S-4
 Filed August 26, 2025
 File No. 333-289866
Dear M. Terry Turner:

 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 Aisha Adegbuyi at 202-551-8754 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Finance
cc: H. Rodgin Cohen, Esq.
</TEXT>
</DOCUMENT>