Commerce Union Bancshares, Inc.
701 South Main Street
Springfield, Tennessee 37172
January 28, 2015
VIA EDGAR AND FACSIMILE
United States Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Re: | Commerce Union Bancshares, Inc. (the “Company”) |
Registration Statement on Form S-4 |
File number 333-197248 |
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the registration statement referred to above be accelerated so that it will be declared effective at 4:00 p.m. on January 29, 2015, or as soon thereafter as is practicable. There has been no material adverse impact on the results of operations or financial condition of the Company or Reliant Bank since September 30, 2014.
The Company hereby acknowledges that:
1. | should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
2. | the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
3. | the Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Very truly yours,
Commerce Union Bancshares, Inc. |
/s/ William R. DeBerry |
William R. DeBerry President and Chief Executive Officer |