<SEC-DOCUMENT>0001193125-18-125002.txt : 20180605
<SEC-HEADER>0001193125-18-125002.hdr.sgml : 20180605
<ACCEPTANCE-DATETIME>20180420164102
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ACCESSION NUMBER:		0001193125-18-125002
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20180420

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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<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<TITLE>CORRESP</TITLE>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">April&nbsp;20, 2018 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>VIA EDGAR </U></B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Securities and Exchange Commission
</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street, N.E. </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Attention: David Lin </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">Re:</TD>
<TD ALIGN="left" VALIGN="top">Meta Financial Group, Inc. </TD></TR></TABLE> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Registration Statement on Form
<FONT STYLE="white-space:nowrap">S-4</FONT> </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Filed on March&nbsp;19, 2018&nbsp;&nbsp;&nbsp;&nbsp; </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">File <FONT STYLE="white-space:nowrap">No.&nbsp;333-223769</FONT> </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Dear Mr.&nbsp;Lin: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">This letter is in response to oral comments
from the staff (the &#147;Staff&#148;) of the Securities and Exchange Commission (the &#147;Commission&#148;) relating to the above-referenced Registration Statement on Form <FONT STYLE="white-space:nowrap">S-4</FONT> (the &#147;Registration
Statement&#148;), discussed via telephone on April&nbsp;10, 2018 between Mr.&nbsp;Lin and Katten Muchin Rosenman LLP, counsel to Meta Financial Group, Inc. (the &#147;Company&#148;). The Company is concurrently filing with the Commission Amendment
No.&nbsp;1 to the Registration Statement, a copy of which is enclosed herewith (the &#147;Amendment&#148;). Further enclosed for your convenience is the Amendment, marked to show changes to the Registration Statement filed with the Commission on
March&nbsp;19, 2018. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Staff requested that the Company file as exhibits to the Registration Statement, pursuant to Rule 438 promulgated under the
Securities Act of 1933, as amended, consents of each person identified therein that is proposed to become a director of the Company upon the effectiveness of the Merger (as such term is defined in the Agreement and Plan of Merger, dated as of
January&nbsp;9, 2018, by and among the Company, MetaBank, Crestmark Bancorp, Inc. and Crestmark Bank). In light of the Staff&#146;s comment, the Company has filed the consent of W. David Tull and the consent of Michael R. Kramer as Exhibits 99.5 and
99.6, respectively, to the Amendment. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Staff further requested that the Company file as an exhibit to the Registration Statement the employment
agreement entered into with Michael Goik (the &#147;Employment Agreement&#148;), pursuant to which Mr.&nbsp;Goik will serve as Executive Vice President of MetaBank and President of the Meta Commercial Finance Division, in each case, effective as of
the closing date of the Merger. In consideration of the Staff&#146;s comment, the Company has filed the Employment Agreement as Exhibit 10.1 to the Amendment. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">* * * </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company believes that the responses above and the related revisions reflected in the Amendment fully address
the comments raised by the Staff during the telephone call on April&nbsp;10, 2018. Please feel free to contact the undersigned at (605) <FONT STYLE="white-space:nowrap">362-5116</FONT> if you have any questions regarding the Amendment or the above
responses. Thank you for your prompt attention to this matter. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Regards, </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Glen W. Herrick</P></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Glen W. Herrick</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Executive Vice President and Chief Financial Officer</TD></TR>
</TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">cc:</TD>
<TD ALIGN="left" VALIGN="top">J. Tyler Haahr, Meta Financial Group, Inc., Chief Executive Officer </TD></TR></TABLE> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">W. David Tull, Crestmark
Bancorp, Inc., Chief Executive Officer </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Lawrence D. Levin, Esq., Katten Muchin Rosenman LLP </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Mark J. Reyes, Esq., Katten Muchin Rosenman LLP </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Bradley J. Wyatt, Esq., Dickinson Wright PLLC </P>
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