Michael D. Waters D: 205-244-5210 F: 205-244-5410 mwaters@joneswalker.com |
September 10, 2019
Via U.S. Mail and Email
Mr. Eric Envall
Staff Attorney
Office of Financial Services I
United States Securities and Exchange Commission
Mail Stop 4720
Washington, DC 20549
Re: | River Financial Corporation |
Registration Statement on Form S-4 |
Filed August 21, 2019 |
File No. 333-233387 |
Dear Mr. Envall:
In response to your comments given to me by telephone on August 28, 2019, River Financial Corporation amends its registration statement by Amendment No. 1 by providing the following responses.
The Staffs comments appear below in bold and the Companys responses follow each comment.
General
1. | Revise the auditors consent at Exhibit 23.5 to remove the incorporation by reference language. |
The consent at Exhibit 23.4 of Amendment No. 1 is revised accordingly.
Cover Page
2. | Provide consents for the new directors to be added to the board of the Registrant and River Bank & Trust. |
The consents are included at Exhibits 23.6 and 23.7 of Amendment No. 1.
3. | Provide the aggregate ownership of Trinity Bancorp common stock subject to voting agreements referenced on page 68. |
The disclosure has been updated on page 68 in accordance with the comment.
420 20th Street North, Suite 1100 | Birmingham, AL 35203 | T: 205.244.5200 | F: 205.244.5400 | joneswalker.com
We will be happy to respond to additional comments or to provide additional information.
Sincerely,
/s/ Michael D. Waters
Michael D. Waters, Esq.
MDW/km
cc: | Jimmy Stubbs |
Ralph F. MacDonald, III, Esq.
September 10, 2019
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