<SEC-DOCUMENT>0001558370-22-000058.txt : 20220204
<SEC-HEADER>0001558370-22-000058.hdr.sgml : 20220204
<ACCEPTANCE-DATETIME>20220105113400
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001558370-22-000058
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20220105

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SOUTHERN MISSOURI BANCORP, INC.
		CENTRAL INDEX KEY:			0000916907
		STANDARD INDUSTRIAL CLASSIFICATION:	SAVINGS INSTITUTIONS, NOT FEDERALLY CHARTERED [6036]
		IRS NUMBER:				431665523
		STATE OF INCORPORATION:			MO
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		2991 OAK GROVE ROAD
		CITY:			POPLAR BLUFF
		STATE:			MO
		ZIP:			63901
		BUSINESS PHONE:		573-778-1800

	MAIL ADDRESS:	
		STREET 1:		2991 OAK GROVE ROAD
		CITY:			POPLAR BLUFF
		STATE:			MO
		ZIP:			63901

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SOUTHERN MISSOURI BANCORP INC
		DATE OF NAME CHANGE:	19940104
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<!--Enhanced HTML document created with Toppan Merrill Bridge  9.11.0.85--><!--Created on: 1/5/2022 04:09:13 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:12pt;text-align:center;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';font-size:11pt;letter-spacing:-0.1pt;visibility:hidden;">&#8203;</font></p><p style="font-family:'CG Times';font-size:12pt;text-align:justify;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';font-size:11pt;letter-spacing:-0.1pt;visibility:hidden;">&#8203;</font></p><p style="font-family:'CG Times';font-size:12pt;text-align:justify;margin:0pt;"><font style="display:inline-block;text-align:left;text-indent:0pt;width:36pt;"></font><font style="display:inline-block;width:36pt;"></font><font style="display:inline-block;width:36pt;"></font><font style="display:inline-block;width:36pt;"></font><font style="display:inline-block;width:36pt;"></font><font style="font-family:'Times New Roman','Times','serif';font-size:11pt;letter-spacing:-0.1pt;">January 4, 2022</font></p><p style="font-family:'CG Times';font-size:12pt;text-align:center;margin:0pt 0pt 12pt 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 0pt 12pt 0pt;"><font style="font-family:'Times New Roman','Times','serif';font-size:11pt;font-weight:bold;text-decoration:underline;visibility:hidden;">&#8203;</font></p><p style="font-family:'CG Times';font-size:11pt;text-align:justify;margin:0pt;"><b style="font-family:'Times New Roman','Times','serif';font-weight:bold;text-decoration:underline;text-decoration-color:#000000;">VIA EDGAR</b></p><p style="font-family:'CG Times';font-size:12pt;text-align:justify;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:justify;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;text-align:justify;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;text-align:justify;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">100 F Street, N.E.</font></p><p style="font-family:'Times New Roman','Times','serif';font-size:11pt;margin:0pt;"><font style="white-space:pre-wrap;">Washington, D.C.  20549</font></p><p style="font-family:'CG Times';font-size:11pt;text-align:justify;margin:14pt 0pt 0pt 36pt;"><font style="display:inline-block;text-align:left;text-indent:0pt;width:36pt;"><b style="font-family:'Times New Roman','Times','serif';font-size:11pt;font-style:normal;font-weight:bold;text-align:justify;">Re:</b></font><b style="font-family:'Times New Roman','Times','serif';font-weight:bold;">Southern Missouri Bancorp, Inc.</b></p><p style="font-family:'CG Times';font-size:11pt;text-align:justify;margin:0pt 0pt 0pt 72pt;"><b style="font-family:'Times New Roman','Times','serif';font-weight:bold;">Request for Acceleration of Effectiveness of Registration Statement on Form S-4</b></p><p style="font-family:'CG Times';font-size:12pt;margin:0pt 13.5pt 0pt 0pt;"><font style="display:inline-block;text-indent:0pt;width:36pt;"></font><font style="display:inline-block;width:36pt;"></font><b style="font-family:'Times New Roman','Times','serif';font-size:11pt;font-weight:bold;text-decoration:underline;text-decoration-color:#000000;white-space:pre-wrap;">(SEC File No. 333-261450)                                                                                             </b></p><p style="font-family:'CG Times';font-size:11pt;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';"> </font><font style="font-family:'Times New Roman','Times','serif';visibility:hidden;">&#8203;</font></p><p style="font-family:'CG Times';font-size:12pt;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">Ladies and Gentlemen:</font></p><p style="font-family:'CG Times';font-size:12pt;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';visibility:hidden;">&#8203;</font></p><p style="font-family:'CG Times';font-size:12pt;text-indent:36pt;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">Pursuant to Rule 461 under the Securities Act of 1933, as amended, Southern Missouri Bancorp, Inc. (the &#8220;Company&#8221;) hereby requests acceleration of the effective date of the above-referenced Registration Statement on Thursday, January 6, 2022, at 10:00 a.m., Eastern Time, or as soon thereafter as is practicable.</font> </p><p style="font-family:'CG Times';font-size:12pt;text-indent:36pt;margin:0pt;"><font style="visibility:hidden;">&#8203;</font></p><p style="font-family:'CG Times';font-size:12pt;text-indent:36pt;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">The Company requests that it be notified of the effectiveness of the Registration Statement by telephone call to Martin Meyrowitz of Silver Freedman Taff &amp; Tiernan, LLP, the registrant&#8217;s legal counsel, at (202) 295-4527.</font></p><p style="font-family:'CG Times';font-size:12pt;text-indent:36pt;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';visibility:hidden;">&#8203;</font></p><p style="font-family:'CG Times';font-size:12pt;text-indent:36pt;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';"> </font><font style="font-family:'Times New Roman','Times','serif';visibility:hidden;">&#8203;</font></p><p style="font-family:'CG Times';font-size:12pt;text-indent:36pt;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';visibility:hidden;">&#8203;</font></p><p style="font-family:'CG Times';font-size:12pt;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';visibility:hidden;">&#8203;</font></p><p style="font-family:'CG Times';font-size:11pt;text-align:justify;margin:0pt 0pt 0pt 216pt;"><font style="font-family:'Times New Roman','Times','serif';">Very truly yours,</font></p><p style="font-family:'CG Times';font-size:12pt;text-align:justify;margin:0pt 0pt 0pt 216pt;"><font style="font-family:'Times New Roman','Times','serif';font-size:11pt;margin-left:0pt;visibility:hidden;">&#8203;</font></p><p style="font-family:'CG Times';font-size:11pt;text-align:justify;margin:0pt 0pt 0pt 216pt;"><font style="font-family:'Times New Roman','Times','serif';">Southern Missouri Bancorp, Inc.</font></p><p style="font-family:'CG Times';font-size:12pt;text-align:justify;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:justify;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:justify;margin:0pt 0pt 0pt 216pt;"><u style="font-family:'Times New Roman','Times','serif';text-decoration:underline;text-decoration-color:#000000;">/s/ Greg Steffens</u><u style="font-family:'Times New Roman','Times','serif';text-decoration:underline;text-decoration-color:#000000;"><u style="display:inline-block;overflow:hidden;position:relative;text-align-last:justify;text-decoration:underline;text-indent:0pt;vertical-align:bottom;white-space:normal;width:34.07pt;">&#8203; &#8203;<font style="display:inline-block;height:0pt;width:100%;"></font></u></u><u style="font-family:'Times New Roman','Times','serif';text-decoration:underline;text-decoration-color:#000000;"><u style="display:inline-block;overflow:hidden;position:relative;text-align-last:justify;text-decoration:underline;text-indent:0pt;vertical-align:bottom;white-space:normal;width:36pt;">&#8203; &#8203;<font style="display:inline-block;height:0pt;width:100%;"></font></u></u><u style="font-family:'Times New Roman','Times','serif';text-decoration:underline;text-decoration-color:#000000;"><u style="display:inline-block;overflow:hidden;position:relative;text-align-last:justify;text-decoration:underline;text-indent:0pt;vertical-align:bottom;white-space:normal;width:36pt;">&#8203; &#8203;<font style="display:inline-block;height:0pt;width:100%;"></font></u></u></p><p style="font-family:'CG Times';font-size:11pt;text-align:justify;text-indent:36pt;margin:0pt 0pt 0pt 180pt;"><font style="font-family:'Times New Roman','Times','serif';">Greg Steffens</font></p><p style="font-family:'CG Times';font-size:11pt;text-align:justify;text-indent:36pt;margin:0pt 0pt 0pt 180pt;"><font style="font-family:'Times New Roman','Times','serif';">President and Chief Executive Officer </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>
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</DOCUMENT>
</SEC-DOCUMENT>
