<SEC-DOCUMENT>0001140361-16-057510.txt : 20160413
<SEC-HEADER>0001140361-16-057510.hdr.sgml : 20160413
<ACCEPTANCE-DATETIME>20160311171115
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-16-057510
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20160311

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			META FINANCIAL GROUP INC
		CENTRAL INDEX KEY:			0000907471
		STANDARD INDUSTRIAL CLASSIFICATION:	SAVINGS INSTITUTION, FEDERALLY CHARTERED [6035]
		IRS NUMBER:				421406262
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		5501 SOUTH BROADBAND LANE
		STREET 2:		P O BOX 1307
		CITY:			SIOUX FALLS
		STATE:			SD
		ZIP:			57108
		BUSINESS PHONE:		6057821767

	MAIL ADDRESS:	
		STREET 1:		5501 SOUTH BROADBAND LANE
		STREET 2:		P O BOX 1307
		CITY:			SIOUX FALLS
		STATE:			SD
		ZIP:			57108

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FIRST MIDWEST FINANCIAL INC
		DATE OF NAME CHANGE:	19930618
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-WEIGHT: bold; TEXT-ALIGN: center">Meta Financial Group, Inc.<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'"><br>
</font>5501 South Broadband Lane<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'"><br>
</font> Sioux Falls, South Dakota 57108</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: center">March 11, 2016</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><u>VIA EDGAR</u></div>

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

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

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify">Attention:&#160; Dietrich A. King</div>

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<td style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; WIDTH: 36pt; VERTICAL-ALIGN: top; align: right">Re:</td>
<td style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; WIDTH: auto; VERTICAL-ALIGN: top; TEXT-ALIGN: left">Meta Financial Group, Inc.<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'"><br>
</font>Registration Statement on Form S-3<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'"><br>
</font>File No. 333-209075<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'"><br>
</font> Withdrawal of Request for Acceleration</td>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify">Dear Mr. King:</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify">Pursuant to Rule 461 under the Securities Act of 1933, as amended, Meta Financial Group, Inc. (the &#8220;<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-WEIGHT: bold">Company</font>&#8221;) submitted an acceleration request (the &#8220;<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-WEIGHT: bold">Acceleration Request</font>&#8221;) on March 8, 2016 for the acceleration of the effectiveness of the above referenced Registration Statement on Form S-3.&#160; The Company hereby withdraws the Acceleration Request.</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify">Please contact Lawrence D. Levin of Katten Muchin Rosenman LLP at (312) 902-5654 if you have any questions.</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left">Very truly yours,</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-WEIGHT: bold; TEXT-ALIGN: left">META FINANCIAL GROUP, INC.</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left">By:</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left">/s/ Glen W. Herrick</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left">Glen W. Herrick</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left">Executive Vice President and Chief Financial Officer</div>
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<td style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; WIDTH: auto; VERTICAL-ALIGN: top; TEXT-ALIGN: left">William H. Dorton, United States Securities and Exchange Commission (via email)<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'"><br>
</font>Jeffrey M. Werthan, Katten Muchin Rosenman LLP<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'"><br>
</font> Lawrence D. Levin, Katten Muchin Rosenman LLP</td>
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<div>&#160;</div>

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