TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo August 31, 2021 Lloyd L. Beatty, Jr. President and Chief Executive Officer SHORE BANCSHARES INC 18 E. Dover Street Easton, Maryland 21601 Re: SHORE BANCSHARES INC Registration Statement on Form S-4 Filed August 26, 2021 File No. 333-259089 Dear Mr. Beatty: 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 Jessica Livingston at 202-551-3448 with any questions. Sincerely, Division of Corporation Finance Office of Finance