HEARTLAND FINANCIAL USA, INC.
1398 Central Avenue
Dubuque, Iowa 52001
October 23, 2020
Securities and Exchange Commission
Division of Corporation Finance
100 F Street NE
Washington, DC 20549
Attention: Mr. Donald E. Field
| Re: | Heartland Financial USA, Inc.
Registration Statement on Form S-4
Registration No. 333-238459 |
Dear Mr. Field:
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 4:30 p.m., Eastern Daylight Time, on October 27, 2020, 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/ J. Daniel Patten | |
| J. Daniel Patten, Executive Vice President, Finance/Corporate Strategy | |
| cc: | Mr. Bryan R. McKeag
Mr. Jay L. Kim
Heartland Financial USA, Inc.
Mr. Jay L. Swanson
Dorsey & Whitney LLP |
