0001193125-12-403271.txt : 20121107 0001193125-12-403271.hdr.sgml : 20121107 20120925155938 ACCESSION NUMBER: 0001193125-12-403271 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20120925 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DCB FINANCIAL CORP CENTRAL INDEX KEY: 0001025877 STANDARD INDUSTRIAL CLASSIFICATION: STATE COMMERCIAL BANKS [6022] IRS NUMBER: 311469837 STATE OF INCORPORATION: OH FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 110 RIVERBEND AVE. CITY: LEWIS CENTER STATE: OH ZIP: 43035 BUSINESS PHONE: 740-657-7000 MAIL ADDRESS: STREET 1: 110 RIVERBEND AVE. CITY: LEWIS CENTER STATE: OH ZIP: 43035 CORRESP 1 filename1.htm Correspondence Letter

DCB Financial Corp

September 25, 2012

VIA EDGAR

Ms. Kathryn McHale, Senior Staff Attorney

Securities and Exchange Commission

Division of Corporation Finance

Washington, D.C. 20549

 

  Re: DCB Financial Corp
       File No. 333-182739

Dear Ms. McHale:

In response to your oral comments provided to our legal counsel on September 7, 2012, pertaining to the Registration Statement on From S-1 filed July 18, 2012, we are filing amendment number 4 to DCBF’s Form S-1. This amendment contains the changes to Exhibit 5.1 that you requested. There are also changes in this document to reflect that one of the standby investors has decreased its commitment amount, three standby investors were required to enter into passivity agreements with the Federal Reserve and DCBF has increased the amount of rights and common stock to be offered in the rights offering.

We appreciate your prompt attention to our filing. Please contact me or our legal counsel, Kimberly Schaefer, at 513-723-4068 if you have any questions.

Sincerely,

/s/ Ronald J. Seiffert

Ronald J. Seiffert

President and Chief Executive Officer