HOWARD BANCORP, INC.
6011 University Blvd., Suite 370
Ellicott City, Maryland 21043
November 20, 2017
VIA EDGAR
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
| | Amendment No. 1 to Registration Statement on Form S-4 Filed November 21, 2017 File No. 333-221450 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Howard Bancorp, Inc. (the “Company”) hereby requests that the effective date for the registration statement referred to above be accelerated so that it will be declared effective at 10:00 a.m. Eastern Time on Wednesday, November 22, 2017, or as soon as possible thereafter.
Should you have any questions or comments regarding the foregoing, please call the Company’s counsel, Michael P. Reed of Covington & Burling LLP, who can be reached at (202) 662-5988.
| Very truly yours, |
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| Howard Bancorp, Inc. |
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| By: | /s/George C. Coffman |
| Name: | George C. Coffman |
| Title: | Executive Vice President and Chief Financial Officer and Treasurer |