August 28, 2017
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Attn: David Lin, Staff Attorney
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Horizon Bancorp |
| Registration Statement on FormS-4 filed on August 16, 2017, as amended by Amendment No. 1 to Registration Statement onS-4 filed on August 28, 2017 |
| FileNo. 333-220006 |
Dear Mr. Lin:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Horizon Bancorp (the “Registrant”) hereby respectfully requests that effectiveness of the above-referenced Registration Statement be accelerated by the Securities and Exchange Commission (the “Commission”) to 5:00 p.m. (EDT) on Tuesday, August 29, 2017, or as soon as practicable thereafter.
Please contact David P. Hooper, Esq. of Barnes & Thornburg LLP at(317) 231-7333 with any questions you may have regarding this request. In addition, please notify Mr. Hooper by telephone when this request for acceleration has been granted.
| Sincerely, | ||
| /s/ Mark E. Secor | ||
| Mark E. Secor | ||
| Executive Vice President, | ||
| Chief Financial Officer | ||
| cc: | Craig M. Dwight | |
| Curt W. Hidde, Esq. | ||
| David P. Hooper, Esq. |
515 Franklin Square ● Michigan City, IN 46360 ● (219)874-0211 ● toll-free888-873-2640 ● www.horizonbank.com