HEARTLAND FINANCIAL USA, INC.
1398 Central Avenue
Dubuque, Iowa 52001
April 9, 2018
Securities and Exchange Commission
Division of Corporation Finance
100 F Street NE
Washington, DC 20549
Attention: Ms. Erin Purnell
| |
| Re: | Heartland Financial USA, Inc. |
Registration Statement on Form S-4
Filed March 19, 2018
Registration No. 333-223763
Dear Ms. Purnell:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned, on behalf of Heartland Financial USA, Inc. (the “Company”), hereby requests acceleration of effectiveness of the above-referenced Registration Statement to 2:30 p.m., Eastern Daylight Time, on April 9, 2018, 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.
Very truly yours,
HEARTLAND FINANCIAL USA, INC.
By: /s/ Bryan R. McKeag
Bryan R. McKeag, Executive Vice President and Chief Financial Officer
Mr. J. Daniel Patten
Heartland Financial USA, Inc.
Mr. Jay L. Swanson
Dorsey & Whitney LLP
