MACKINAC FINANCIAL CORPORATION
130 SOUTH CEDAR STREET
MANISTIQUE, MICHIGAN 49854
April 4, 2018
Via Edgar
David Lin
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: Mackinac Financial Corporation (the “Registrant”)
Registration Statement on Form S-4 (as amended)
File No. 333-223720
Dear Mr. Lin:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), the Registrant hereby requests that the effective date for the above-referenced Registration Statement be accelerated so that it will be declared effective under the Securities Act at 4:00 p.m., Eastern time, on Wednesday, April 4, 2018.
| Sincerely, | |
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| Mackinac Financial Corporation | |
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| By: | /s/ Jesse A. Deering |
| Name: Jesse A. Deering | |
| Title: EVP/Chief Financial Officer |