SUMMIT FINANCIAL GROUP, INC.
300 North Main Street
Moorefield, West Virginia
(304)530-1000
Via EDGAR
October 24, 2019
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-4628
Attn: Donald Field
Re: | Summit Financial Group, Inc. |
Registration Statement on FormS-4 (as amended)
FileNo. 333-234145
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Summit Financial Group, Inc., a West Virginia corporation (the “Company”), hereby respectfully requests that the effective date of the above referenced Registration Statement on FormS-4 (FileNo. 333-234145) be accelerated by the Securities and Exchange Commission to 4:00 p.m., Eastern Time, on October 28, 2019, or as soon as practicable thereafter.
The Company hereby authorizes Heather Archer Eastep of Hunton Andrews Kurth LLP, the Company’s counsel, to orally modify or withdraw this request for acceleration. We request that we be notified of such effectiveness by a telephone call to Ms. Eastep at (202)955-1954 and that such effectiveness also be confirmed in writing.
Respectfully,
SUMMIT FINANCIAL GROUP, INC.
/s/ Robert S. Tissue
Robert S. Tissue
Executive Vice President and Chief Financial Officer
cc: | Heather Archer Eastep, Hunton Andrews Kurth LLP |
Sumaira Shaikh, Hunton Andrews Kurth LLP