Smith Mackinnon PA
255 South Orange Avenue, Suite 1200
Orlando, Florida 32801
Telephone: (407) 843-7300
Facsimile: (407) 843-2448
December 4, 2015
Securities and Exchange Commission
Judiciary Plaza
450 5th Street, N.W.
Washington, D.C. 20549
| Re: | CenterState Banks, Inc. |
Registration Statement on Form S-4
Dear Madam/Sir:
On behalf of CenterState Banks, Inc. (“Registrant”), enclosed is a Registration Statement on Form S-4 covering securities of the Registrant, including exhibits. The Registrant has previously transmitted payment of the filing fee indicated on the cover page of the Registration Statement.
Any questions or comments concerning the enclosed materials should be directed to the undersigned of this firm. Thank you very much for your assistance.
| Very truly yours, |
| /s/ John P. Greeley |
| John P. Greeley |
| JPG:br Enclosure | ||
| Copy to: | John C. Corbett President and Chief Executive Officer CenterState Banks, Inc. |
