<SEC-DOCUMENT>0001626129-17-000566.txt : 20171116
<SEC-HEADER>0001626129-17-000566.hdr.sgml : 20171116
<ACCEPTANCE-DATETIME>20171017172049
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001626129-17-000566
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20171017

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FIRST FINANCIAL BANCORP /OH/
		CENTRAL INDEX KEY:			0000708955
		STANDARD INDUSTRIAL CLASSIFICATION:	NATIONAL COMMERCIAL BANKS [6021]
		IRS NUMBER:				311042001
		STATE OF INCORPORATION:			OH
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		255 EAST FIFTH STREET
		STREET 2:		SUITE 800
		CITY:			CINCINNATI
		STATE:			OH
		ZIP:			45202
		BUSINESS PHONE:		8773229530

	MAIL ADDRESS:	
		STREET 1:		255 EAST FIFTH STREET
		STREET 2:		SUITE 800
		CITY:			CINCINNATI
		STATE:			OH
		ZIP:			45202
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-WEIGHT: bold; TEXT-ALIGN: center">First Financial Bancorp.<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'"><br>
</font> 255 East Fifth Street, Suite 700</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-WEIGHT: bold; TEXT-ALIGN: center">Cincinnati, Ohio 45202</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-WEIGHT: bold; TEXT-ALIGN: center">(877) 322-9530</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-WEIGHT: bold; TEXT-ALIGN: center">&#160;</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left">October 17, 2017</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-VARIANT: small-caps; FONT-WEIGHT: bold; TEXT-ALIGN: left"><u>Via Edgar</u></div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left">Mr. Eric Envall</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left">United States Securities and Exchange Commission</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left">Division of Corporation Finance</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left">100 F Street, N.E.</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left">Washington, D.C. 20549</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-WEIGHT: bold; TEXT-ALIGN: left">First Financial Bancorp.</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-WEIGHT: bold; TEXT-ALIGN: left">Registration Statement on Form S-4; File No. 333-220583</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-WEIGHT: bold; TEXT-ALIGN: left">Request for Acceleration</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left">Dear Mr. Envall:</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify; TEXT-INDENT: 36pt">In accordance with Rule 461 under the Securities Act of 1933, as amended, First Financial Bancorp. (the &#8220;<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'"><u>Company</u></font>&#8221;) hereby requests that its Registration Statement on Form S-4 filed with the Securities and Exchange Commission (the &#8220;<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'"><u>Commission</u></font>&#8221;) on September 22, 2017 (File No. 333-220583), as amended on October 17, 2017 (the &#8220;<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'"><u>Registration Statement</u></font>&#8221;), be made effective at 4:00 p.m., New York City time, on October 18, 2017, or as soon as possible thereafter.</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify; TEXT-INDENT: 36pt">Please contact James J. Barresi of Squire Patton Boggs (US) LLP at (513) 361-1260 or by email at <font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'">james.barresi@squirepb.com</font> with any questions you may have concerning this request.&#160; In addition, please notify Mr. Barresi when this request for acceleration has been granted.</div>

<div>&#160;</div>

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<div>FIRST FINANCIAL BANCORP.</div>
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<div>By:</div>
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<div>/s/ Shannon M. Kuhl</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'">Shannon M. Kuhl</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'">Senior Vice President, Chief Legal Officer and Secretary</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-WEIGHT: normal; TEXT-ALIGN: left">cc:&#160; James J. Barresi, Squire Patton Boggs (US) LLP</div>

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