<SEC-DOCUMENT>0000357173-23-000066.txt : 20230926
<SEC-HEADER>0000357173-23-000066.hdr.sgml : 20230926
<ACCEPTANCE-DATETIME>20230824165010
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000357173-23-000066
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230824

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			OLD SECOND BANCORP INC
		CENTRAL INDEX KEY:			0000357173
		STANDARD INDUSTRIAL CLASSIFICATION:	STATE COMMERCIAL BANKS [6022]
		IRS NUMBER:				363143493
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		37 S RIVER ST
		CITY:			AURORA
		STATE:			IL
		ZIP:			60507
		BUSINESS PHONE:		6308920202

	MAIL ADDRESS:	
		STREET 1:		37 SOUTH RIVER STREET
		CITY:			AURORA
		STATE:			IL
		ZIP:			60507
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<!--Enhanced HTML document created with Toppan Merrill Bridge  9.14.0.96--><!--Created on: 8/24/2023 04:57:44 PM (UTC)--><!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd"><html><head><meta charset="UTF-8"><title></title></head><body><div style="margin-top:30pt;"></div><div style="max-width:100%;padding-left:11.76%;padding-right:11.76%;position:relative;"><div style="margin-top:30pt;width:100%;"><p style="font-family:'CG Times';font-size:12pt;margin:0pt;"><font style="visibility:hidden;">&#8203;</font></p></div><div style="clear:both;max-width:100%;position:relative;"><p style="font-family:'CG Times';font-size:11pt;text-align:center;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">Old Second Bancorp, Inc.</font></p><p style="font-family:'CG Times';font-size:11pt;text-align:center;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">37 South River Street </font></p><p style="font-family:'CG Times';font-size:11pt;text-align:center;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">Aurora, Illinois 60507</font></p><p style="font-family:'CG Times';font-size:11pt;text-align:center;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">(630) 892-0202</font></p><p style="font-family:'CG Times';font-size:12pt;text-align:center;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';font-size:11pt;visibility:hidden;">&#8203;</font></p><p style="font-family:'CG Times';font-size:12pt;text-align:center;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';font-size:11pt;visibility:hidden;">&#8203;</font></p><p style="font-family:'CG Times';font-size:11pt;text-align:center;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">August 24, 2023</font></p><p style="font-family:'CG Times';font-size:11pt;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">&#160;</font></p><p style="font-family:'CG Times';font-size:11pt;margin:0pt;"><b style="font-family:'Times New Roman','Times','serif';font-weight:bold;text-decoration-color:#000000;text-decoration-line:underline;text-decoration-style:solid;">VIA EDGAR</b></p><p style="font-family:'CG Times';font-size:11pt;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">&#160;</font></p><p style="font-family:'CG Times';font-size:11pt;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">United States Securities and Exchange Commission</font></p><p style="font-family:'CG Times';font-size:11pt;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">Division of Corporation Finance</font></p><p style="font-family:'CG Times';font-size:11pt;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">100 F Street, NE</font></p><p style="font-family:'CG Times';font-size:11pt;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">Washington, D.C.&#160; 20549</font></p><p style="font-family:'CG Times';font-size:11pt;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">Attention:&#160;&#160;&#160;&#160;&#160; Aisha Adegbuyi</font></p><p style="font-family:'CG Times';font-size:11pt;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">&#160;</font></p><div style="padding-left:36pt;" align="left"><table style="border-collapse:collapse;font-size:16pt;height:max-content;padding-left:0pt;padding-right:0pt;width:100%;"><tr style="height:1pt;"><td style="vertical-align:top;width:7.79%;margin:0pt;padding:0pt;"><div style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="position:absolute;top:0pt;width:100%;"></div></div></td><td style="vertical-align:top;width:56.94%;margin:0pt;padding:0pt;"><div style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="position:absolute;top:0pt;width:100%;"></div></div></td><td style="vertical-align:top;width:35.26%;margin:0pt;padding:0pt;"><div style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="position:absolute;top:0pt;width:100%;"></div></div></td></tr><tr><td style="vertical-align:top;width:7.79%;margin:0pt;padding:0pt;"><p style="font-family:'CG Times';font-size:11pt;margin:0pt;"><b style="font-family:'Times New Roman','Times','serif';font-weight:bold;">Re:</b></p></td><td colspan="2" style="vertical-align:top;width:92.2%;margin:0pt;padding:0pt;"><p style="font-family:'CG Times';font-size:11pt;margin:0pt;"><b style="font-family:'Times New Roman','Times','serif';font-weight:bold;">Old Second Bancorp,&#160;Inc. (the &#8220;Company&#8221;)</b></p></td></tr><tr><td style="vertical-align:top;width:7.79%;margin:0pt;padding:0pt;"><p style="font-family:'CG Times';font-size:11pt;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">&#160;</font></p></td><td colspan="2" style="vertical-align:top;width:92.2%;margin:0pt;padding:0pt;"><p style="font-family:'CG Times';font-size:11pt;margin:0pt;"><b style="font-family:'Times New Roman','Times','serif';font-weight:bold;">Request for Acceleration of Effectiveness of Form&#160;S-3</b></p></td></tr><tr><td style="vertical-align:top;width:7.79%;margin:0pt;padding:0pt;"><p style="font-family:'CG Times';font-size:11pt;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">&#160;</font></p></td><td style="vertical-align:top;width:56.94%;border-bottom:1.0pt solid #000000;margin:0pt;padding:0pt;"><p style="font-family:'CG Times';font-size:11pt;margin:0pt;"><b style="font-family:'Times New Roman','Times','serif';font-weight:bold;">SEC File No.&#160;333-274068 (the &#8220;Registration Statement&#8221;)</b></p></td><td style="vertical-align:top;width:35.26%;margin:0pt;padding:0pt;"><p style="font-family:'CG Times';font-size:11pt;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">&#160;</font></p></td></tr></table></div><p style="font-family:'CG Times';font-size:12pt;margin:0pt;"><font style="visibility:hidden;">&#8203;</font></p><p style="font-family:'CG Times';font-size:11pt;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">&#160;</font></p><p style="font-family:'CG Times';font-size:11pt;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">Dear Ms. Adegbuyi:</font></p><p style="font-family:'CG Times';font-size:11pt;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">&#160;</font></p><p style="font-family:'CG Times';font-size:11pt;text-indent:36pt;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">The Company hereby requests acceleration of the effective date of the above-referenced Registration Statement to 4:00 p.m., Eastern Time, on Monday, August 28, 2023, or as soon thereafter as practicable.</font></p><p style="font-family:'CG Times';font-size:11pt;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">&#160;</font></p><p style="font-family:'CG Times';font-size:11pt;text-indent:36pt;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">The staff should feel free to contact Brennan Ryan of Nelson Mullins Riley &amp; Scarborough LLP, the Company&#8217;s legal counsel, at (404) 322-6444 with any questions or comments.</font></p><p style="font-family:'CG Times';font-size:11pt;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">&#160;</font></p><div align="left"><table style="border-collapse:collapse;font-size:16pt;height:max-content;padding-left:0pt;padding-right:0pt;width:100%;"><tr style="height:1pt;"><td style="vertical-align:top;width:50%;margin:0pt;padding:0pt;"><div style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="position:absolute;top:0pt;width:100%;"></div></div></td><td style="vertical-align:top;width:50%;margin:0pt;padding:0pt;"><div style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="position:absolute;top:0pt;width:100%;"></div></div></td></tr><tr><td style="vertical-align:top;width:50%;margin:0pt;padding:0pt;"><p style="font-family:'CG Times';font-size:11pt;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">&#160;</font></p></td><td style="vertical-align:top;width:50%;margin:0pt;padding:0pt;"><p style="font-family:'CG Times';font-size:11pt;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">Very truly yours,</font></p></td></tr><tr><td style="vertical-align:top;width:50%;margin:0pt;padding:0pt;"><p style="font-family:'CG Times';font-size:11pt;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">&#160;</font></p></td><td style="vertical-align:top;width:50%;margin:0pt;padding:0pt;"><p style="font-family:'CG Times';font-size:11pt;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">&#160;</font></p></td></tr><tr><td style="vertical-align:top;width:50%;margin:0pt;padding:0pt;"><p style="font-family:'CG Times';font-size:11pt;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">&#160;</font></p></td><td style="vertical-align:top;width:50%;margin:0pt;padding:0pt;"><p style="font-family:'CG Times';font-size:11pt;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">Old Second Bancorp,&#160;Inc.</font></p></td></tr><tr><td style="vertical-align:top;width:50%;margin:0pt;padding:0pt;"><p style="font-family:'CG Times';font-size:11pt;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">&#160;</font></p></td><td style="vertical-align:top;width:50%;margin:0pt;padding:0pt;"><p style="font-family:'CG Times';font-size:11pt;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">&#160;</font></p></td></tr><tr><td style="vertical-align:top;width:50%;margin:0pt;padding:0pt;"><p style="font-family:'CG Times';font-size:11pt;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">&#160;</font></p></td><td style="vertical-align:top;width:50%;margin:0pt;padding:0pt;"><p style="font-family:'CG Times';font-size:11pt;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">&#160;</font></p></td></tr><tr><td style="vertical-align:top;width:50%;margin:0pt;padding:0pt;"><p style="font-family:'CG Times';font-size:11pt;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">&#160;</font></p></td><td style="vertical-align:top;width:50%;border-bottom:1.0pt solid #000000;margin:0pt;padding:0pt;"><p style="font-family:'CG Times';font-size:11pt;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">/s/ Bradley S. Adams</font></p></td></tr><tr><td style="vertical-align:top;width:50%;margin:0pt;padding:0pt;"><p style="font-family:'CG Times';font-size:11pt;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">&#160;</font></p></td><td style="vertical-align:top;width:50%;margin:0pt;padding:0pt;"><p style="font-family:'CG Times';font-size:11pt;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">Bradley S. Adams</font></p></td></tr><tr><td style="vertical-align:top;width:50%;margin:0pt;padding:0pt;"><p style="font-family:'CG Times';font-size:11pt;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">&#160;</font></p></td><td style="vertical-align:top;width:50%;margin:0pt;padding:0pt;"><p style="font-family:'CG Times';font-size:11pt;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">Executive Vice President, Chief Operating Officer, and Chief Financial Officer</font></p></td></tr></table></div><p style="font-family:'CG Times';font-size:12pt;margin:0pt;"><font style="visibility:hidden;">&#8203;</font></p></div><div style="clear:both;margin-bottom:30pt;width:100%;"><p style="font-family:'CG Times';font-size:12pt;margin:0pt;"><font style="visibility:hidden;">&#8203;</font></p></div></div><hr style="background-color:#000000;clear:both;color:#000000;height:2pt;line-height:0;margin-left:11.76%;margin-right:11.76%;margin-top:30pt;page-break-after:avoid;width:76.47%;border-width:0;"></body></html>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
