<SEC-DOCUMENT>0000714395-19-000049.txt : 20200114
<SEC-HEADER>0000714395-19-000049.hdr.sgml : 20200114
<ACCEPTANCE-DATETIME>20191122153501
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000714395-19-000049
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20191122

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GERMAN AMERICAN BANCORP, INC.
		CENTRAL INDEX KEY:			0000714395
		STANDARD INDUSTRIAL CLASSIFICATION:	STATE COMMERCIAL BANKS [6022]
		IRS NUMBER:				351547518
		STATE OF INCORPORATION:			IN
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		711 MAIN ST
		STREET 2:		P O BOX 810
		CITY:			JASPER
		STATE:			IN
		ZIP:			47546
		BUSINESS PHONE:		8124821314

	MAIL ADDRESS:	
		STREET 1:		711 MAIN STREET
		CITY:			JASPER
		STATE:			IN
		ZIP:			47546

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GERMAN AMERICAN BANCORP
		DATE OF NAME CHANGE:	19950510

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GAB BANCORP
		DATE OF NAME CHANGE:	19950510
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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<div><a name="se21d2eeef4954108b21b2dab0e3ee641"></a></div><div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><div><br></div><div style="line-height:120%;text-align:center;font-size:11pt;"><font style="font-family:Arial;font-size:11pt;">German American Bancorp, Inc.</font></div><div style="line-height:120%;text-align:center;font-size:11pt;"><font style="font-family:Arial;font-size:11pt;">711 Main Street</font></div><div style="line-height:120%;text-align:center;font-size:11pt;"><font style="font-family:Arial;font-size:11pt;">Jasper, IN  47546</font></div><div style="line-height:120%;text-align:center;font-size:11pt;"><font style="font-family:Arial;font-size:11pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:Arial;font-size:11pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:Arial;font-size:11pt;">November 22, 2019</font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:Arial;font-size:11pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:Arial;font-size:11pt;font-weight:bold;">VIA EDGAR</font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:Arial;font-size:11pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:Arial;font-size:11pt;">Securities and Exchange Commission </font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:Arial;font-size:11pt;">Division of Corporation Finance</font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:Arial;font-size:11pt;">Office of Finance</font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:Arial;font-size:11pt;">Attention: Ms. Lory Empie</font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:Arial;font-size:11pt;"><br></font></div><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:96px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:11pt;padding-left:48px;"><font style="font-family:Arial;font-size:11pt;font-weight:bold;">Re: </font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:Arial;font-size:11pt;font-weight:bold;">German American Bancorp, Inc.</font></div></td></tr></table><div style="line-height:120%;text-align:left;padding-left:96px;font-size:11pt;"><font style="font-family:Arial;font-size:11pt;font-weight:bold;">Form 10-K for the Fiscal Year Ended December 31, 2018</font></div><div style="line-height:120%;text-align:left;padding-left:96px;font-size:11pt;"><font style="font-family:Arial;font-size:11pt;font-weight:bold;">Filed March 1, 2019</font></div><div style="line-height:120%;text-align:left;padding-left:96px;font-size:11pt;"><font style="font-family:Arial;font-size:11pt;font-weight:bold;">Form 10-Q for the Quarterly Period Ended September 30, 2019</font></div><div style="line-height:120%;text-align:left;padding-left:96px;font-size:11pt;"><font style="font-family:Arial;font-size:11pt;font-weight:bold;">Filed November 8, 2019</font></div><div style="line-height:120%;text-align:left;padding-left:96px;font-size:11pt;"><font style="font-family:Arial;font-size:11pt;font-weight:bold;">File No. 001-15877</font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:Arial;font-size:11pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:Arial;font-size:11pt;">Ladies and Gentlemen: </font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:Arial;font-size:11pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:Arial;font-size:11pt;">German American Bancorp, Inc., an Indiana corporation (the &#8220;Company&#8221;), is submitting this letter in response to the comments received from the Staff of the Division of Corporation Finance (the &#8220;Staff&#8221;) of the Securities and Exchange Commission (the &#8220;Commission&#8221;) by letter dated November 14, 2019 (the &#8220;Comment Letter&#8221;) with respect to the filings listed above.</font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:Arial;font-size:11pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:Arial;font-size:11pt;">For your convenience, the numbered paragraphs of this letter correspond to the numbered paragraphs of the Comment Letter. In this letter, we have recited the Staff&#8217;s comments in bold type and have followed each comment with the Company&#8217;s response.</font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:Arial;font-size:11pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:Arial;font-size:11pt;text-decoration:underline;">Form 10-Q for the Quarterly Period Ended September 30, 2019</font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:Arial;font-size:11pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:Arial;font-size:11pt;text-decoration:underline;">Notes to Consolidated Financial Statements</font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:Arial;font-size:11pt;text-decoration:underline;">Note 15 &#8211; Business Combinations, page 41</font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:Arial;font-size:11pt;"><br></font></div><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:48px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:11pt;padding-left:0px;"><font style="font-family:Arial;font-size:11pt;font-weight:bold;">1.</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:justify;font-size:11pt;"><font style="font-family:Arial;font-size:11pt;font-weight:bold;">We note that you completed the acquisitions of Citizens First Corporation (&#8220;Citizens First&#8221;) on July&#160;1, 2019, as disclosed on page 41 of your Form 10-Q, and of First Security, Inc. (&#8220;First Security&#8221;) on October&#160;15, 2018, as disclosed on page 88 of your Form 10-K for the fiscal year ended December&#160;31, 2018.  However, it is not clear where you have disclosed all the information required by ASC 805 for these acquisitions, such as the amounts of post-acquisition revenues and earnings or supplemental pro forma revenues and earnings required by ASC 805-10-50-2(h).  In your future filings, please revise to disclose all information required by ASC 805-10-50 for these acquisitions or tell us why you do not think it is required.</font></div></td></tr></table><div style="line-height:120%;text-align:left;padding-left:48px;font-size:11pt;"><font style="font-family:Arial;font-size:11pt;"><br></font></div><div style="line-height:120%;text-align:justify;padding-left:48px;font-size:11pt;"><font style="font-family:Arial;font-size:11pt;">Although we included information relating to the assets and liabilities recorded in connection with these acquisitions in compliance with ASC 805, we did not include information related to post-acquisition revenues and earnings during the relevant period.  As requested, we commit to including such information in future filings in accordance with ASC 805-10-50.  </font></div><div style="line-height:120%;text-align:center;font-size:11pt;"><font style="font-family:Arial;font-size:11pt;"><br></font></div><div><br></div><div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><hr style="page-break-after:always"><div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><div><br></div><div style="line-height:120%;text-align:center;font-size:11pt;"><font style="font-family:Arial;font-size:11pt;">* * * * *</font></div><div style="line-height:120%;text-align:center;font-size:11pt;"><font style="font-family:Arial;font-size:11pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:Arial;font-size:11pt;">Please do not hesitate to contact me by telephone at (812) 482-1314 with any questions or comments regarding this correspondence.</font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:Arial;font-size:11pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:Arial;font-size:11pt;">Sincerely,</font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:Arial;font-size:11pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:Arial;font-size:11pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:Arial;font-size:11pt;text-decoration:underline;">/s/Bradley M. Rust</font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:Arial;font-size:11pt;">Bradley M. Rust</font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:Arial;font-size:11pt;">Executive Vice President and CFO</font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div><br></div><div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div>	</div></body>
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