April 3, 2019
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Attn: Jessica Livingston, Staff Attorney
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Horizon Bancorp, Inc. |
Registration Statement on FormS-3 filed on March 26, 2019 |
FileNo. 333-230500 |
Dear Ms. Livingston:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Horizon Bancorp, Inc. (the “Registrant”) hereby respectfully requests that effectiveness of the above-referenced Registration Statement be accelerated by the Securities and Exchange Commission (the “Commission”) to 4:00 p.m. (EST) on Thursday, April 4, 2019, 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 Street • Michigan City, IN 46360 • (219)874-0211 • toll-free888-873-2640 • www.horizonbank.com