MUTUALFIRST FINANCIAL, INC.
110 E. Charles Street
Muncie, Indiana 47305-2419
January 24, 2018
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: MutualFirst Financial, Inc.
Request for Acceleration of Effectiveness of
Registration Statement on Form S-4 (File No. 333-222583)
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the above-referenced registration statement to Thursday, January 25, 2018, at 10:00 a.m., Eastern Time, or as soon thereafter as is practicable.
| | Sincerely, |
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| | MUTUALFIRST FINANCIAL, INC. |
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| | By: | /s/ David W. Heeter |
| | Name: | David W. Heeter |
| | Title: | President and Chief Executive Officer |
