May 21, 2018
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, NE
Washington, D.C. 20549
Attention: Era Anagnosti
Re: Mackinac Financial Corporation
Registration Statement on Form S-3
File No. 333-224884
Acceleration Request
Requested Date: May 23, 2018
Requested Time: 4:00 P.M. Eastern Time
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Mackinac Financial Corporation (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-3 (File No. 333-224884) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above, or as soon as practicable thereafter, or at such later time as the Company or its counsel may orally request via telephone call to the staff (the “Staff”) of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”). The Company hereby authorizes each of Jeffrey H. Kuras and Jessica M. Herron of Honigman Miller Schwartz and Cohn LLP, counsel to the Company, to make such request on its behalf.
Please confirm the effectiveness of the Registration Statement with Jessica M. Herron of Honigman Miller Schwartz and Cohn LLP by telephone at (313) 465-7602.
| Sincerely, |
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| MACKINAC FINANCIAL CORPORATION |
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| /s/ Jesse Deering |
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| Jesse Deering |
| Chief Financial Officer |
cc: Kelly George, Mackinac Financial Corporation
Jeffrey H. Kuras, Honigman Miller Schwartz and Cohn LLP
Jessica M. Herron, Honigman Miller Schwartz and Cohn LLP