CORRESP Filing
Pinnacle Financial Partners, Inc.
Date: Sept. 29, 2025 · CIK: 0002082866 · Accession: 0001140361-25-036409
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-289866
Letter
Re:
[PNFP Letterhead]
[SNV Letterhead]
Via EDGAR
September 29, 2025 Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-4628
Attention: Aisha Adegbuyi
Steel Newco Inc. Amendment No. 1 to Registration Statement on Form S-4 Filed September 29, 2025 File No. 333-289866 Request for Effectiveness
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations of the Securities and Exchange Commission promulgated under the Securities Act of 1933, as amended, Steel Newco Inc. hereby requests that the effective date of the above-captioned Registration Statement on Form S-4, as amended, be accelerated to 4:00 p.m., Eastern Time, on September 30, 2025, or as soon as practicable thereafter.
Please contact H. Rodgin Cohen of Sullivan & Cromwell LLP via telephone at (212) 558-4000 or via e-mail at cohenhr@sullcrom.com with any questions you may have. In addition, please notify Mr. Cohen when this request for acceleration has been granted.
Sincerely,
Steel Newco Inc.
Show Raw Text
CORRESP 1 filename1.htm [PNFP Letterhead] [SNV Letterhead] Via EDGAR September 29, 2025 Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-4628 Attention: Aisha Adegbuyi Re: Steel Newco Inc. Amendment No. 1 to Registration Statement on Form S-4 Filed September 29, 2025 File No. 333-289866 Request for Effectiveness Ladies and Gentlemen: Pursuant to Rule 461 of the General Rules and Regulations of the Securities and Exchange Commission promulgated under the Securities Act of 1933, as amended, Steel Newco Inc. hereby requests that the effective date of the above-captioned Registration Statement on Form S-4, as amended, be accelerated to 4:00 p.m., Eastern Time, on September 30, 2025, or as soon as practicable thereafter. Please contact H. Rodgin Cohen of Sullivan & Cromwell LLP via telephone at (212) 558-4000 or via e-mail at cohenhr@sullcrom.com with any questions you may have. In addition, please notify Mr. Cohen when this request for acceleration has been granted. Sincerely, Steel Newco Inc. By: /s/ M. Terry Turner Name: M. Terry Turner Title: Co-President By: /s/ Kevin S. Blair Name: Kevin S. Blair Title: Co-President cc: H. Rodgin Cohen , Sullivan & Cromwell LLP Mitchell S. Eitel, Sullivan & Cromwell LLP Edward D. Herlihy, Wachtell, Lipton, Rosen & Katz Brandon C. Price, Wachtell, Lipton, Rosen & Katz