April 17, 2017
Via Edgar
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Attn: | Mr. Christian Windsor | |
| Mr. Christopher Dunham |
| Re: | SB Financial Group, Inc. | |
| Registration Statement on Form S-3 | ||
| File No. 333-217206 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, SB Financial Group, Inc. (the “Company”) hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-217206) to April 19, 2017, at 2:00 p.m. Eastern Time or as soon thereafter as practicable.
If you have any questions, please contact Erin Siegfried, Porter Wright Morris & Arthur LLP, 41 S. High Street, Columbus, Ohio 43215, telephone (614) 227-2059, and fax (614) 227-2100.
Sincerely,
SB Financial Group, Inc.
/s/ Anthony V. Cosentino
Executive Vice President and Chief Financial Officer
