[Letterhead of Jones Walker]
Michael D. Waters
Direct Dial: 205-244-5210
Direct Fax: 205-244-5410
mwaters@joneswalker.com
July 31, 2015
Unites States Securities and Exchange
Commisssion
Washington DC 20549
Re: | River Financial Corporation Form S-4 |
Ladies and Gentlemen:
Attached you will find a registration statement on Form S-4 to be filed on behalf of River Financial Corporation, an Alabama corporation.
A registration statement on Form S-8 will be filed following the completion of the merger described in the attached Form S-4 to register shares of the Registrant’s common stock to be issued in the future pursuant to stock options under the Registrant’s plans.
Sincerely,
Michael D. Waters
MDW/pg