0001193125-17-270436.txt : 20170927 0001193125-17-270436.hdr.sgml : 20170927 20170828161916 ACCESSION NUMBER: 0001193125-17-270436 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20170828 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HORIZON BANCORP /IN/ CENTRAL INDEX KEY: 0000706129 STANDARD INDUSTRIAL CLASSIFICATION: STATE COMMERCIAL BANKS [6022] IRS NUMBER: 351562417 STATE OF INCORPORATION: IN FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 515 FRANKLIN SQUARE CITY: MICHIGAN CITY STATE: IN ZIP: 46360 BUSINESS PHONE: 2198790211 MAIL ADDRESS: STREET 1: 515 FRANKLIN SQUARE CITY: MICHIGAN CITY STATE: IN ZIP: 46360 FORMER COMPANY: FORMER CONFORMED NAME: CITIZENS MICHIANA FINANCIAL CORP DATE OF NAME CHANGE: 19861021 CORRESP 1 filename1.htm Acceleration

LOGO

August 28, 2017

Via EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Attn: David Lin, Staff Attorney

100 F Street, N.E.

Washington, D.C. 20549

 

  Re: Horizon Bancorp
    Registration Statement on Form S-4 filed on August 16, 2017, as amended by Amendment No. 1 to Registration Statement on S-4 filed on August 28, 2017
    File No. 333-220006

Dear Mr. Lin:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Horizon Bancorp (the “Registrant”) hereby respectfully requests that effectiveness of the above-referenced Registration Statement be accelerated by the Securities and Exchange Commission (the “Commission”) to 5:00 p.m. (EDT) on Tuesday, August 29, 2017, or as soon as practicable thereafter.

Please contact David P. Hooper, Esq. of Barnes & Thornburg LLP at (317) 231-7333 with any questions you may have regarding this request. In addition, please notify Mr. Hooper by telephone when this request for acceleration has been granted.

 

  Sincerely,
  /s/ Mark E. Secor
  Mark E. Secor
  Executive Vice President,
  Chief Financial Officer

 

cc:           Craig M. Dwight
  Curt W. Hidde, Esq.
  David P. Hooper, Esq.

 

515 Franklin Square ● Michigan City, IN 46360 ● (219) 874-0211 ● toll-free 888-873-2640 ● www.horizonbank.com

GRAPHIC 2 g421303g0828193440835.jpg GRAPHIC begin 644 g421303g0828193440835.jpg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end