HEARTLAND FINANCIAL USA, INC.
1398 Central Avenue
Dubuque, Iowa 52001
January 10, 2017
Securities and Exchange Commission
100 F Street NE
Washington, DC 20549
Attention: Mr. Christopher Dunham
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| Re: | Heartland Financial USA, Inc. |
| | Registration Statement on Form S-4 |
| | Filed December 12, 2016 |
| | File No. 333-215047 |
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, the undersigned, on behalf of Heartland Financial USA, Inc. (the “Company”), hereby requests acceleration of effectiveness of the above-referenced Registration Statement to 4:30 p.m., Eastern Standard Time, on January 11, 2017, or as soon thereafter as practicable.
Thank you for your assistance. If you have any questions, please contact Jay L. Swanson of Dorsey & Whitney LLP, counsel to the Company, by telephone at (612) 340‑2763, or by e-mail at swanson.jay@dorsey.com.
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| Very truly yours, |
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| HEARTLAND FINANCIAL USA, INC. |
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| By: | /s/ Bryan R. McKeag |
| | Bryan R. McKeag, Executive Vice President |
| | and Chief Financial Officer |
Legal Branch Chief
Office of Financial Services
