January 30, 2018
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Attn: Christopher Dunham, Staff Attorney
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Horizon Bancorp |
Registration Statement on FormS-3 filed on January 19, 2018
FileNo. 333-222624
Dear Mr. Dunham:
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. (EST) on Thursday, February 1, 2018, 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