First Financial Corporation
One First Financial Plaza
Terre Haute, Indiana 47807
(812) 238-6000
June 10, 2019
Via Edgar
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street NE
Washington, DC 20549
Re: | First Financial Corporation |
| Registration Statement on Form S-4 (File No. 333-230810) |
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, First Financial Corporation hereby respectfully requests that its Registration Statement on Form S-4 filed on April 11, 2019 (File No. 333-230810), as amended on June 6, 2019, be declared effective at 4:00 p.m., Eastern Time, on Tuesday, June 11, 2019, or as soon thereafter as practicable.
Please contact John W. Tanselle of SmithAmundsen, LLC, at (317) 464-4148 with any questions you may have concerning this request. In addition, please notify Mr. Tanselle when this request for acceleration has been granted.
| Sincerely, |
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| FIRST FINANCIAL CORPORATION |
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| /s/ Rodger A. McHargue |
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| Rodger A. McHargue |
| Senior Vice President and Chief Financial Officer |