SMARTFINANCIAL, INC.
July 7, 2020
VIA EDGAR FILING
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attn: Tonya K. Aldave
| Re: | SmartFinancial, Inc. |
| Registration Statement on Form S-3 | |
| File No. 333-239479 | |
| Request for Acceleration of Effectiveness |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), SmartFinancial, Inc. (the “Company”) hereby requests the Securities and Exchange Commission (the “Commission”) to accelerate the effective date of the above-referenced registration statement (the “Registration Statement”) and declare the Registration Statement effective under the Securities Act at 4:00 p.m., Eastern Time, on July 10, 2020, or as soon thereafter as practicable. The Company also requests the Commission to specifically confirm such effective date and time to the Company in writing.
| Sincerely, | |||
| SMARTFINANCIAL, INC. | |||
| By: | /s/ Ronald J. Gorczynski | ||
| Name: | Ronald J. Gorczynski | ||
| Title: |
Executive Vice President and Chief Financial Officer | ||