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                 June 11, 2021

       William Y. Carroll, Jr.
       Chief Executive Officer
       SmartFinancial, Inc.
       5401 Kingston Pike, Suite 600
       Knoxville, TN 37919

                                                        Re: SmartFinancial,
Inc.
                                                            Registration
Statement on Form S-4
                                                            Filed June 7, 2021
                                                            File No. 333-256870

       Dear Mr. Carroll:

              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 Sonia Bednarowski at 202-551-3666 or Justin
Dobbie, Legal Branch
       Chief, at 202-551-3469 with any questions.




                 Sincerely,


                 Division of Corporation Finance

                 Office of Finance