0001628280-18-011854.txt : 20181017 0001628280-18-011854.hdr.sgml : 20181017 20180914131847 ACCESSION NUMBER: 0001628280-18-011854 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20180914 FILER: COMPANY DATA: COMPANY CONFORMED NAME: IBERIABANK CORP CENTRAL INDEX KEY: 0000933141 STANDARD INDUSTRIAL CLASSIFICATION: STATE COMMERCIAL BANKS [6022] IRS NUMBER: 721280718 STATE OF INCORPORATION: LA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 200 WEST CONGRESS STREET CITY: LAFAYETTE STATE: LA ZIP: 70501 BUSINESS PHONE: 337-521-4788 MAIL ADDRESS: STREET 1: 200 WEST CONGRESS STREET CITY: LAFAYETTE STATE: LA ZIP: 70501 FORMER COMPANY: FORMER CONFORMED NAME: ISB FINANCIAL CORP/LA DATE OF NAME CHANGE: 19941123 CORRESP 1 filename1.htm Document

iberiabank201610ksecc_image1.jpg601 Poydras Street, 21st Floor
New Orleans, Louisiana 70130
(504) 310-7317


September 14, 2018

VIA EDGAR SUBMISSION
Gus Rodriguez
Accounting Branch Chief
Office of Financial Services

Re: IBERIABANK Corporation Form 10-K for the Fiscal Year Ended December 31, 2017; Filed February 23, 2018; Form 8-K; Filed July 20, 2018; File No. 001-37532

Dear Mr. Rodriguez:

This letter acknowledges receipt of and responds to your comment letter dated August 30, 2018, relating to IBERIABANK Corporation’s (the “Company”) Form 10-K for the year ended December 31, 2017 filed on February 23, 2018 and the Company’s Form 8-K filed on July 20, 2018. In order to facilitate your review, we have included the text of the comment letter in italics, along with our response below.

Form 8-K filed July 20, 2018
Exhibit 99.2 – 2Q18 Earnings Presentation
Credit Risk Coverage, page 15

1.
You present total credit risk reserves which represents the total of the allowance for loan losses, non impaired acquired loan discounts, net and the reserve for unfunded commitments. In addition, you present Credit risk reserves as a percent of Loans, Credit risk reserves/NPAs and Credit risk reserves/NALs. The addition of purchase accounting adjustments to your ALLL to derive total credit risk reserves for your loans, NPAs and NALs represent tailored accounting principles that are prohibited by Rule 100 (b) of Regulation G. In addition, these non-GAAP metrics imply that the purchase accounting adjustments are available to the entire loan portfolio that includes non-acquired and acquired loans, when the adjustments are only available for the acquired loans. Please refer to Question 100.04 of the Compliance and Disclosure Interpretations on Non-GAAP Financial Measures for guidance and revise future similar presentations by eliminating any add back of non-impaired acquired loan discounts, net.

The Company respectfully acknowledges your comment and will comply with your request by eliminating the information presented in future filings.

1




If you have any questions with respect to the foregoing, please contact me at (504) 310-7317 or Scott Price at (205) 803-5860.

Sincerely,
/s/ Anthony J. Restel

Anthony J. Restel
Chief Financial Officer
IBERIABANK Corporation

2

GRAPHIC 2 iberiabank201610ksecc_image1.jpg begin 644 iberiabank201610ksecc_image1.jpg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end