0001140361-18-038237.txt : 20181012 0001140361-18-038237.hdr.sgml : 20181012 20180911152505 ACCESSION NUMBER: 0001140361-18-038237 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20180911 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SMARTFINANCIAL INC. CENTRAL INDEX KEY: 0001038773 STANDARD INDUSTRIAL CLASSIFICATION: NATIONAL COMMERCIAL BANKS [6021] IRS NUMBER: 621173944 STATE OF INCORPORATION: TN FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5401 KINGSTON PIKE STREET 2: SUITE 600 CITY: KNOXVILLE STATE: TN ZIP: 37919 BUSINESS PHONE: 866-290-2554 MAIL ADDRESS: STREET 1: 5401 KINGSTON PIKE STREET 2: SUITE 600 CITY: KNOXVILLE STATE: TN ZIP: 37919 FORMER COMPANY: FORMER CONFORMED NAME: CORNERSTONE BANCSHARES INC DATE OF NAME CHANGE: 19980402 FORMER COMPANY: FORMER CONFORMED NAME: EAST RIDGE BANCSHARES INC DATE OF NAME CHANGE: 19970507 CORRESP 1 filename1.htm

September 11, 2018

VIA EDGAR

Attn: Eric Envall

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street N.W.

Washington, D.C. 20549

Re: SmartFinancial, Inc. (the “Company”)

Registration Statement on Form S-4

File No. 333-227154

To Whom It May Concern:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Smartfinancial, Inc., hereby requests the acceleration of the effective date of its Registration Statement on Form S-4 (File No. 333-227154), as amended (the “Registration Statement”), so that it may become effective at 4:00 p.m. on September 13, 2018, or as soon as practicable thereafter.

The Company hereby authorizes Remington A. Shepard, of Butler Snow LLP, to orally modify or withdraw this request for acceleration.

We request that we be notified of such effectiveness by telephone call to Remington A. Shepard, of Butler Snow LLP, at (615) 651-6786.

Sincerely,

SmartFinancial, Inc.

/s C. Bryan Johnson

C. Bryan Johnson

Chief Financial Officer

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