5401 Kingston Pike, Suite 600

Knoxville, TN 37919

March 13, 2018

VIA EDGAR AND ELECTRONIC MAIL

United States Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

Re:	SmartFinancial, Inc.
	Registration Statement on Form S-4
	Filed February 28, 2018
	Amended March 12, 2018
	File No. 333-223316

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, SmartFinancial, Inc. (the “Company”) respectfully requests that the effective date for the registration statement referred to above be accelerated so that it will be declared effective at 4:00 p.m., Eastern Time, on March 14, 2018, or as soon thereafter as is practicable.

Very truly yours,

SmartFinancial, Inc.

/s/  William Y. Carroll, Jr.

William Y. Carroll, Jr.

President and Chief Executive Officer