0001104659-14-001795.txt : 20140305 0001104659-14-001795.hdr.sgml : 20140305 20140110192009 ACCESSION NUMBER: 0001104659-14-001795 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20140110 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MB FINANCIAL INC /MD CENTRAL INDEX KEY: 0001139812 STANDARD INDUSTRIAL CLASSIFICATION: NATIONAL COMMERCIAL BANKS [6021] IRS NUMBER: 364460265 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 800 WEST MADISON STREET CITY: CHICAGO STATE: IL ZIP: 60607 BUSINESS PHONE: 888-422-6562 MAIL ADDRESS: STREET 1: 6111 NORTH RIVER ROAD CITY: ROSEMONT STATE: IL ZIP: 60018 FORMER COMPANY: FORMER CONFORMED NAME: MB FINANCIAL INC /MD DATE OF NAME CHANGE: 20011115 FORMER COMPANY: FORMER CONFORMED NAME: MB FINANCIAL INC/IL DATE OF NAME CHANGE: 20011113 FORMER COMPANY: FORMER CONFORMED NAME: MB MIDCITY INC DATE OF NAME CHANGE: 20010502 CORRESP 1 filename1.htm

 

LAW OFFICES

SILVER, FREEDMAN, TAFF & TIERNAN LLP

A LIMITED LIABILITY PARTNERSHIP INCLUDING PROFESSIONAL CORPORATIONS

 

3299 K STREET NW, SUITE 100
WASHINGTON, D.C. 20007
(202) 295-4500
WWW.SFTTLAW.COM

 

January 10, 2014

 

Christian Windsor

Special Counsel

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C.  20549

 

Re:                             MB Financial

Amendment No. 2 to Registration Statement on Form S-4

Filed January 6, 2014

File No. 333-191770

 

Dear Mr. Windsor:

 

On behalf of MB Financial, Inc. (“MB Financial”), and in response to the comment of the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) contained in your letter dated January 10, 2014 (the “Comment Letter”) on Amendment No. 2 to the Company’s Registration Statement on Form S-4 (the “Registration Statement”) filed with the Commission on January 6, 2014, we submit this letter containing MB Financial’s response to the Comment Letter.  The response set forth in this letter is numbered to correspond to the numbered comment in the Comment Letter.

 

For your convenience, we have set forth below in boldface type the text of the Staff’s comment from the Comment Letter, followed by our response.

 

Amendment No. 2 to Registration Statement on Form S-4

 

Notes to Unaudited Pro Forma Combined Condensed Consolidated Financial Statements

 

Note 3- Allocation of Purchase Price of Taylor Capital, page 124

 

1.                                      Please revise to reflect the impact of the redemption of the Taylor Capital Series B preferred stock within the purchase price allocation.

 

RESPONSE: As discussed with the Staff via telephone conference on January 10, 2014, the redemption of the Taylor Capital Series B preferred stock does not impact the purchase price

 


 

allocation, as both the Taylor Capital Series A preferred stock and the Taylor Capital Series B preferred stock are excluded from the calculation of the purchase price and historical net assets.  Accordingly, MB Financial respectfully submits that no revision to the disclosure contained in the Registration Statement is required.

 

Should the Staff have any questions or further comments, please contact the undersigned at (202) 295-4525.

 

 

Sincerely,

 

 

 

 

 

/s/ Craig M. Scheer, P.C.

 

Craig M. Scheer, P.C.

 

cc:                                Jill E. York, MB Financial, Inc.

Randall T. Conte, Taylor Capital Group, Inc.

Dennis R. Wendte, Barack Ferrazzano Kirschbaum & Nagelberg LLP

 

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