October 25, 2016
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Mr. David Lin
Staff Attorney
Office of Financial Services
Summit Financial Group, Inc.
Registration Statement on Form S-4
(Registration No. 333-213526)
Request for Acceleration
Dear Mr. Lin:
In accordance with Rule 461 under the Securities Act of 1933, as amended, Summit Financial Group, Inc., a West Virginia corporation (the “Company”), hereby requests that its Registration Statement on Form S-4 filed with the Securities and Exchange Commission (the “Commission”) on September 7, 2016 (File No. 333-213526), as amended on October 12, 2016 and October 25, 2016 (the “Registration Statement”), be made effective at 4:00 p.m. New York City time on October 26, 2016, or as soon as possible thereafter.
In connection with the foregoing request for acceleration of effectiveness, the Company hereby acknowledges the following:
• | should the Commission or the Staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; and |
• | the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing. |
Please contact Peter G. Weinstock of Hunton & Williams LLP at (214) 468-3395 or by email at pweinstock@hunton.com with any questions you may have concerning this request. In addition, please notify Mr. Weinstock when this request for acceleration has been granted
SUMMIT FINANCIAL GROUP, INC. | ||
By: /s/ H. Charles Maddy, III | ||
Name: | H. Charles Maddy, III | |
Title: | President and Chief Executive Officer |
cc: | Ms. Jessica Livingston |
Peter G. Weinstock |