Meridian Corporation
9 Old Lincoln Highway
Malvern, Pennsylvania 19335
VIA EDGAR
April 13, 2020
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Sonia Bednarowski
Re: Meridian Corporation
Acceleration Request
Registration Statement on Form S-4
File No. 333-236906
Dear Ms. Bednarowski:
Reference is made to the Registration Statement on Form S-4 (File No. 333-236906), initially filed by Meridian Corporation (the “Company”) with the United States Securities and Exchange Commission on March 5, 2020 (as amended to date, the “Registration Statement”).
The Company hereby requests the Registration Statement be made effective at 4:00 p.m., Eastern Time, on Wednesday, April 15, 2020, or as soon as possible thereafter, in accordance with Rule 461 of the General Rules and Regulations promulgated under the Securities Act of 1933, as amended.
Please contact Thomas L. Hanley of Stradley Ronon Stevens & Young, LLP at 215-564-8577 or thanley@stradley.com with any questions concerning this request or if you require any additional information. Please notify Mr. Hanley when the Registration Statement has become effective.
| Sincerely, |
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| MERIDIAN CORPORATION |
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| /s/ Denise Lindsay |
| Denise Lindsay |
| Executive Vice President and Chief |
| Financial Officer |
cc: Thomas L. Hanley, Stradley Ronon Stevens & Young, LLP
