PINNACLE BANKSHARES CORPORATION
September 3, 2020
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Eric Envall
Pinnacle Bankshares Corporation
Registration Statement on Form S-4 filed on July 2, 2020, as amended by
Amendments No. 1 and No. 2 thereto filed on August 18, 2020
and September 3, 2020, respectively
File No. 333-239666 (the “Registration Statement”)
Ladies and Gentlemen:
Pursuant to Rule 461 of the Securities Act of 1933, as amended, Pinnacle Bankshares Corporation (the “Company”) hereby requests acceleration of effectiveness of the above-referenced Registration Statement to 2:00 p.m., Eastern Time, on September 8, 2020, or as soon thereafter as practicable.
The Company respectfully requests that it be notified of such effectiveness by a telephone call or email to Seth A. Winter of Troutman Pepper Hamilton Sanders LLP at (804) 697-2329 or seth.winter@troutman.com, respectively.
| Sincerely, | ||
| PINNACLE BANKSHARES CORPORATION | ||
| By: | /s/ Aubrey H. Hall, III | |
Aubrey H. Hall, III | ||
President and Chief Executive Officer | ||
| cc: | Susan S. Ancarrow, Esq. |
Seth A. Winter, Esq.
Lee G. Lester, Esq.
Scott H. Richter, Esq.
