<SEC-DOCUMENT>0001140361-18-036919.txt : 20181018
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<ACCEPTANCE-DATETIME>20180824162700
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ACCESSION NUMBER:		0001140361-18-036919
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20180824

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Bank7 Corp.
		CENTRAL INDEX KEY:			0001746129
		STANDARD INDUSTRIAL CLASSIFICATION:	STATE COMMERCIAL BANKS [6022]
		IRS NUMBER:				200764349
		STATE OF INCORPORATION:			OK
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1039 NW 63RD STREET
		CITY:			OKLAHOMA CITY
		STATE:			OK
		ZIP:			73116
		BUSINESS PHONE:		405-810-8600

	MAIL ADDRESS:	
		STREET 1:		1039 NW 63RD STREET
		CITY:			OKLAHOMA CITY
		STATE:			OK
		ZIP:			73116
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<div style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left">HUNTON ANDREWS KURTH LLP</div>

<div style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left">FOUNTAIN PLACE</div>

<div style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left">1445 ROSS AVENUE</div>

<div style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left">SUITE 3700</div>

<div style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left">DALLAS, TEXAS 75202-2799</div>

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<div style="FONT-SIZE: 8pt; TEXT-ALIGN: left"><font style="FONT-FAMILY: 'Times New Roman'">TEL</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="FONT-FAMILY: 'Times New Roman'">214 &#8226; 979 &#8226; 3000</font></div>

<div style="FONT-SIZE: 8pt; TEXT-ALIGN: left"><font style="FONT-FAMILY: 'Times New Roman'">FAX</font>&#160;&#160;&#160;&#160; &#160;&#160;&#160;&#160;&#160;<font style="FONT-FAMILY: 'Times New Roman'">214 &#8226; 880 &#8226; 0011</font></div>

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<div style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left">BRIAN R. MAREK</div>

<div style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left">DIRECT DIAL: 214 &#8226; 468 &#8226; 3361</div>

<div style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left">EMAIL: bmarek@huntonak.com</div>

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<div style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left">BETH A. WHITAKER</div>

<div style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left">DIRECT DIAL: 214 &#8226; 468 &#8226; 3575</div>

<div style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left">EMAIL: bwhitaker@huntonak.com</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left">By EDGAR and Email</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left">August 24, 2018</div>
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<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">United States Securities and Exchange Commission</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left">100 F. Street, N.E.</div>

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

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left">Attn:&#160; Michael Clampitt, Senior Counsel</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left">Bank7 Corp.</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left">Draft Registration Statement on Form S-1</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left">CIK No. 001746129</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left">Ladies and Gentlemen:</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left; TEXT-INDENT: 36pt">On behalf of our client, Bank7 Corp. (&#8220;Bank7&#8221; or the &#8220;Company&#8221;), we are submitting the following responses to the comments of the staff (the &#8220;Staff&#8221;) of the Securities and Exchange Commission (the &#8220;Commission&#8221;) set forth in your letter, dated August 8, 2018 (the &#8220;Comment Letter&#8221;), with respect to the above-referenced filing.&#160; Bank7 has also revised its initial Draft Registration Statement on Form S-1 confidentially submitted to the Commission on July 12, 2018 (the &#8220;Draft Registration Statement&#8221;) in response to the Staff&#8217;s comments and is publicly filing concurrently with this letter a Registration Statement on Form S-1 (the &#8220;Revised Registration Statement&#8221;), which reflects these revisions.&#160; The Revised Registration Statement also includes updated financial information as of and for the six months ended June 30, 2018, and other changes that are intended to update and clarify certain information.</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left; TEXT-INDENT: 36pt">For your reference, copies of this letter, along with clean copies of the Revised Registration Statement and copies marked to show all changes from the Draft Registration Statement, are being delivered to the Staff under separate cover.</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left; TEXT-INDENT: 36pt">For the convenience of the Staff, the numbered paragraphs and headings below correspond to the headings in the letter.&#160; Each of the Staff&#8217;s comments is set forth in italics, followed by Bank7&#8217;s response to the comment. All page references in our responses correspond to pages in the marked Revised Registration Statement.</div>

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<div style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: center">ATLANTA&#160;&#160; AUSTIN&#160;&#160; BANGKOK&#160;&#160; BEIJING&#160;&#160; BOSTON&#160;&#160; BRUSSELS&#160;&#160; CHARLOTTE&#160;&#160; DALLAS&#160;&#160; DUBAI&#160;&#160; HOUSTON&#160;&#160; LONDON&#160;&#160; LOS ANGELES</div>

<div style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: center">MIAMI&#160;&#160; NEW YORK&#160;&#160; NORFOLK&#160;&#160; RALEIGH/DURHAM&#160;&#160; RICHMOND&#160;&#160; SAN FRANCISCO&#160;&#160; THE WOODLANDS&#160;&#160; TYSONS&#160;&#160; WASHINGTON, DC</div>

<div style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: center">www.HuntonAK.com</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-VARIANT: normal; FONT-WEIGHT: normal; FONT-STYLE: normal">August 24, 2018</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-VARIANT: normal; FONT-WEIGHT: normal; FONT-STYLE: normal; TEXT-ALIGN: left">Page&#160;2 of 8</div>

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<u>Prospectus Summary</u></div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left"><u>Risks Related to Our Company and an Investment in Our Common Stock, page 8</u></div>

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<div style="TEXT-ALIGN: left"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'">1.</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-STYLE: italic">Please expand this disclosure to include the risks outlined in your risk factors on pages 18-20 related to credit exposure in the energy and hospitality industries, concentration in commercial real estate lending, the increased risks of commercial lending, that 37% of your loan commitments are to your 20 largest borrowers and that your 20 largest depositors accounted for 22% of deposits.</font></div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left; TEXT-INDENT: 36pt"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-WEIGHT: bold"><u>Response</u></font><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-WEIGHT: bold">:&#160; </font>In response to the Staff&#8217;s comment, the Company has revised the Draft Registration Statement as requested.&#160; Please see the expanded disclosure on page&#160;9 of the Revised Registration Statement.</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left"><u>Selected Historical Consolidated Financial And Operating Information, page 12</u></div>

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<div style="TEXT-ALIGN: left"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'">2.</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-STYLE: italic">Please revise the Allowance for loan losses to nonperforming loans ratio for the period ended March 31, 2018 and the years ended December 31, 2017 and 2016.</font></div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left; TEXT-INDENT: 36pt"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-WEIGHT: bold"><u>Response</u></font><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-WEIGHT: bold">:&#160; </font>In response to the Staff&#8217;s comment, the Company has revised the Draft Registration Statement as requested for the period ended June 30, 2018 and the years ended December 31, 2017 and 2016.&#160; Please see page 13 of the Revised Registration Statement.</div>

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<div style="TEXT-ALIGN: left"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'">3.</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-STYLE: italic">Please revise the Cash and cash equivalents amounts presented to be consistent with the Cash and due from banks amounts appearing in the Consolidated Balance Sheets.</font></div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left; TEXT-INDENT: 36pt"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-WEIGHT: bold"><u>Response</u></font><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-WEIGHT: bold">:&#160; </font>In response to the Staff&#8217;s comment, the Company has revised the Draft Registration Statement as requested.<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-WEIGHT: bold">&#160; </font>Please see page 12 of the Revised Registration Statement.</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left"><u>Risk Factors, page 16</u></div>

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<div style="TEXT-ALIGN: left"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'">4.</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-STYLE: italic">Consider adding risk factors for:</font></div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-STYLE: italic">the distribution to S Corporation holders and the tax payment distribution and the effect on capital and growth in lending; and,</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-STYLE: italic">the increase and significance of over $290 million in loans maturing in one year or less (see page 60) and the reinvestment risk.</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left; TEXT-INDENT: 36pt"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-WEIGHT: bold"><u>Response</u></font><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-WEIGHT: bold">:&#160; </font>In response to the Staff&#8217;s comment, the Company has revised the Draft Registration Statement to discuss the risks noted above.&#160; Please see &#8220;<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-STYLE: italic">We will have broad discretion as to the use of the net proceeds from this offering, and we may not use the proceeds effectively.</font>&#8221; on page 40 of the Revised Registration Statement and &#8220;<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-STYLE: italic">A substantial portion of our loan portfolio consists of loans maturing within one year, and there is no guarantee that these loans will be replaced upon maturity or renewed on the same terms or at all.</font>&#8221; on page 24 of the Revised Registration Statement.</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-VARIANT: normal; FONT-WEIGHT: normal; FONT-STYLE: normal">August 24, 2018</div>

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

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left"><u>Risks Relating to Our Business and Market</u></div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left"><u>Our levels of nonperforming assets could increase, which would adversely affect our results of operations and financial condition ..., page 21</u></div>

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<div style="TEXT-ALIGN: left"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'">5.</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-STYLE: italic">We note that your definition of nonperforming loans as non-accrual loans, loans past due 90 days or more and still accruing interest and loans modified under troubled debt restructurings that are not performing in accordance with their modified terms is not consistent with the definition of nonperforming loans appearing on page 63. Please revise, as applicable.</font></div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left; TEXT-INDENT: 36pt"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-WEIGHT: bold"><u>Response</u></font><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-WEIGHT: bold">:&#160; </font>In response to the Staff&#8217;s comment, the Company has revised the definition of nonperforming loans on page 68 of the Revised Registration Statement to be consistent with the definition of nonperforming loans appearing on page 25 of the Revised Registration Statement.</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left"><u>Use of Proceeds, page 43</u></div>

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<div style="TEXT-ALIGN: left"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'">6.</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-STYLE: italic">Please disclose whether the intended uses include investing additional capital in the Bank. If so, disclose the amount.</font></div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left; TEXT-INDENT: 36pt"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-WEIGHT: bold"><u>Response</u></font><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-WEIGHT: bold">:</font>&#160; The Company does not intend to invest any portion of the net proceeds of the offering in the Bank as additional capital.&#160; The Company has revised the Revised Registration Statement to clarify its use of proceeds.&#160; Please see page 48 of the Revised Registration Statement.</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left"><u>Capital Ratios, page 44</u></div>

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<div style="TEXT-ALIGN: left"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'">7.</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-STYLE: italic">Please revise the capital ratio of Tangible equity to tangible assets at March 31, 2018 to be consistent with the ratio presented on page 13 under the title Selected Historical Consolidated Financial And Operating Information &#8211; Capital Ratios.</font></div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left"><u>Capitalization , page 44</u></div>

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<div style="TEXT-ALIGN: left"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'">8.</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-STYLE: italic">Please consider expanding the presentation as of March 31, 2018 by presenting as adjusted columns for both the termination of the company&#8217;s election to be taxed as an S Corporation and then for the distributions to be paid to existing shareholders prior to presenting the effects of the net proceeds of the offering and the deduction of underwriting discounts and estimated offering expenses.</font></div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left; TEXT-INDENT: 36pt"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-WEIGHT: bold"><u>Response</u></font><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-WEIGHT: bold">:&#160; </font>Based on our conversation with the Staff, the Company has not revised the presentation of its Capitalization table on pages 50-51 of the Revised Registration Statement.&#160; The distribution to be paid to existing shareholders of the Company will occur immediately after the closing of the offering and solely from the proceeds of the offering.</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left"><u>Capitalization, page 44</u></div>

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<div style="TEXT-ALIGN: left"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'">9.</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-STYLE: italic">Revise to update through the most recent practicable date.</font></div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left; TEXT-INDENT: 36pt"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-WEIGHT: bold"><u>Response</u></font><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-WEIGHT: bold">:&#160; </font>In response to the Staff&#8217;s comment, the Capitalization table has been updated as of June 30, 2018.&#160; Please see pages 49-50 of the Revised Registration Statement.</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left"><u>Dilution, page 46</u></div>

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<div style="TEXT-ALIGN: left"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'">10.</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-STYLE: italic">Revise to update through the most recent practicable date and adjust the Tangible Book Value for the distributions identified on page 44.</font></div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left; TEXT-INDENT: 36pt"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-WEIGHT: bold"><u>Response</u></font><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-WEIGHT: bold">:&#160; </font>In response to the Staff&#8217;s comment, the Dilution table has been updated as of June 30, 2018.&#160; The Company has also revised the narrative above the Dilution table to indicate that the Tangible Book Value reflects the use of proceeds of the offering, including the distribution to be paid to existing shareholders immediately following the offering.&#160; The distribution to be paid to existing shareholders immediately following the offering will be paid solely from the proceeds of the offering.&#160; Please see page 51 of the Revised Registration Statement.</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left"><u>Management&#8217;s Discussion and Analysis of Financial Condition and Results of Operations <br>
 Factors Affecting Comparability of Financial Results</u></div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left"><u>S Corporation Status, page 49</u></div>

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<div style="TEXT-ALIGN: left"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'">11.</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-STYLE: italic">If the distribution to shareholders is not reflected in the latest balance sheet but would be significant to reported equity, please provide a pro forma balance sheet reflecting the distribution accrual (but not giving effect to the offering proceeds) alongside the historical balance sheet. In addition, since a cash distribution to shareholders will be paid out of the proceeds of the offering rather than from the current year&#8217;s earnings, please present pro forma per share data (for the latest year and interim period only) giving effect to the number of shares whose proceeds would be necessary to pay the dividend (but only the amount that exceeds current year&#8217;s earnings) in addition to historical Earnings Per Share.</font></div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left; TEXT-INDENT: 36pt"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-WEIGHT: bold"><u>Response</u></font><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-WEIGHT: bold">:&#160; </font>Based on our conversation with the Staff, the Company has not revised its Draft Registration Statement for this comment.&#160; The distribution to be paid to existing shareholders of the Company will occur immediately after the closing of the offering and solely from the proceeds of the offering.</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-VARIANT: normal; FONT-WEIGHT: normal; FONT-STYLE: normal">August 24, 2018</div>

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<div style="TEXT-ALIGN: left"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'">12.</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-STYLE: italic">We note the discussion of the termination of the company&#8217;s status as an S Corporation and the disclosure of Pro Forma Income Tax Expense and Net Income for the impact of being taxed as a C corporation appearing on page 50. Please present pro forma tax and Earnings Per Share data on the face of the historical statements for the latest fiscal year and interim period.</font></div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left; TEXT-INDENT: 36pt"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-WEIGHT: bold"><u>Response</u></font><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-WEIGHT: bold">:&#160; </font>In response to the Staff&#8217;s comment, the Company has prepared additional pro forma financial information related to the termination of its status as an S Corporation.&#160; Please see &#8220;Unaudited Pro Forma Condensed Financial Information&#8221; beginning on page 16 of the Revised Registration Statement.</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left"><u>Results of Operations</u></div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left"><u>Three Months Ended March 31, 2018 vs. Three Months Ended March 31, 2017</u></div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left"><u>Net Interest Income and Net Interest Margin, page 53</u></div>

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<div style="TEXT-ALIGN: left"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'">13.</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-STYLE: italic">Please revise to disclose that the effects on interest income attributable to changes in interest rate reflect changes in rate multiplied by old volume pursuant to Item I C of Guide III. In addition, a similar change should be made on page 57.</font></div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left; TEXT-INDENT: 36pt"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-WEIGHT: bold"><u>Response</u></font><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-WEIGHT: bold">:&#160; </font>In response to the Staff&#8217;s comment, the Company has revised the tables on pages 58 and 62 of the Revised Registration Statement to disclose that the effects on interest income attributable to changes in interest rate reflect changes in rate multiplied by prior volume.</div>

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

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

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left"><u>Nonperforming Assets, page 63</u></div>

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<div style="TEXT-ALIGN: left"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'">14.</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-STYLE: italic">Please revise the amounts of total past due loans presented in the total of past due and nonaccrual loans in the aging analysis as of December 31, 2017 and 2016 of $56 and $1,033, respectively to be consistent with the amounts presented in the aging analysis in Note 5: Loans and the Allowance for Loan Losses of $167 and $1,470 on page F-38.</font></div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left; TEXT-INDENT: 36pt"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-WEIGHT: bold"><u>Response</u></font><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-WEIGHT: bold">:&#160; </font>In response to the Staff&#8217;s comment, the Company has revised the amounts of total past due loans presented in the total of past due and nonaccrual loans in the aging analysis of December 31, 2017 and 2016 beginning on page 68 of the Revised Registration Statement to be consistent with the amounts presented in the aging analysis in Note 5 of the Company&#8217;s audited financial statements beginning on page F-38 of the Revised Registration Statement.</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left"><u>Deposits, page 67</u></div>

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<div style="TEXT-ALIGN: left"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'">15.</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-STYLE: italic">Please revise the weighted average rates of Interest-bearing Time deposits and Total interest-bearing deposits for each of the periods presented to be consistent with the rates presented in the Average Balance Sheets appearing on pages 52 and 56.</font></div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left; TEXT-INDENT: 36pt"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-WEIGHT: bold"><u>Response</u></font><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-WEIGHT: bold">:&#160; </font>In response to the Staff&#8217;s comment, the Company has revised the weighted average rates of its interest-bearing time deposits and total interest-bearing deposits for each of the periods presented to be consistent with the rates presented in the Average Balance Sheets.&#160; Please see page 72 of the Revised Registration Statement.</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left"><u>Recent Accounting Pronouncements, page 74</u></div>

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<div style="TEXT-ALIGN: left"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'">16.</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-STYLE: italic">Please disclose here and on pages F-9 - F-10 and F-33 - F-34 of Note 1 &#8211; Nature of Operations and Summary of Significant Accounting Policies - Recent Accounting Pronouncements, to disclose the date on which the company will adopt the recent accounting pronouncements.</font></div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left; TEXT-INDENT: 36pt"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-WEIGHT: bold"><u>Response</u></font><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-WEIGHT: bold">:&#160; </font>In response to the Staff&#8217;s comment, the Company has disclosed the date on which the Company will adopt the recent accounting pronouncements on pages 79, F-9 &#8211; F-10 and F-33 &#8211; F-34 of the Revised Registration Statement.</div>

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<div style="TEXT-ALIGN: left"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'">17.</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-STYLE: italic">Please revise the disclosure to state that the company is still assessing the impact of ASU 2014-09, 2016-01, 2016-02 and 2017-04 similar to your disclosures in the audited financial statements on pages F-9 - F-10 and F-33-F-34 of Note 1 &#8211; Nature of Operations and Summary of Significant Accounting Policies - Recent Accounting Pronouncements.</font></div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left; TEXT-INDENT: 36pt"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-WEIGHT: bold"><u>Response</u></font><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-WEIGHT: bold">:</font> In response to the Staff&#8217;s comment, the Company has revised the disclosure to state that the Company is still assessing the impact of certain ASUs on pages 79, F-9 &#8211; F-10 and F-33 &#8211; F-34 of the Revised Registration Statement.</div>

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

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left"><u>Agricultural Loans, page 87</u></div>

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<div style="TEXT-ALIGN: left"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'">18.</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-STYLE: italic">You disclose that the agricultural loan portfolio totaled $63.8 million at March 31, 2018. Please revise the disclosure to be consistent with the amount of agricultural loans disclosed on pages 64, 83, F-11, F-12 and F-14.</font></div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left; TEXT-INDENT: 36pt"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-WEIGHT: bold"><u>Response</u></font><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-WEIGHT: bold">:&#160; </font>In response to the Staff&#8217;s comment, the Company has revised its agricultural loan disclosure as of June 30, 2018 to be consistent throughout the Revised Registration Statement.&#160; Please see pages 69, 88, 92 and F-11 &#8211; F-12 of the Revised Registration Statement.</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left"><u>Management, page 105</u></div>

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<div style="TEXT-ALIGN: left"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'">19.</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-STYLE: italic">Please revise your directors&#8217; and executives&#8217; biographies to clearly identify the time periods associated with their business experience over the past five years. Refer to Item 401(e) of Regulation S-K for guidance.</font></div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left; TEXT-INDENT: 36pt"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-WEIGHT: bold"><u>Response</u></font><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-WEIGHT: bold">:&#160; </font>In response to the Staff&#8217;s comment, the Company has revised the directors&#8217; and executive officers&#8217; biographies to clearly identify the time periods associated with their business experience over the past five years beginning on page 110 of the Revised Registration Statement.</div>

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

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<div style="TEXT-ALIGN: left"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'">20.</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-STYLE: italic">Please supplementally provide us with copies of all written communications, as defined in Rule 405 under the Securities Act, that you, or anyone authorized to do so on your behalf, present to potential investors in reliance on Section 5(d) of the Securities Act, whether or not they retain copies of the communications.</font></div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left; TEXT-INDENT: 36pt"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-WEIGHT: bold"><u>Response</u></font><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-WEIGHT: bold">:&#160; </font>The Company hereby undertakes to supplementally provide the Staff with copies any written communications, as defined in Rule 405 under the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;), to potential investors in reliance on Section 5(d) of the Securities Act.</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left; TEXT-INDENT: 36pt">If you or any other members of the Staff have any questions or comments regarding the foregoing or need additional information, please contact either Brian R. Marek at (214) 468-3351 or <font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-VARIANT: normal; FONT-WEIGHT: normal; FONT-STYLE: normal"><u>bmarek@huntonak.com</u></font> or Beth A. Whitaker at (214) 468-3575 or <font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; FONT-VARIANT: normal; FONT-WEIGHT: normal; FONT-STYLE: normal"><u>bwhitaker@huntonak.com</u></font>.</div>

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</div>

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

<div><br>
</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left">/s/ Brian R. Marek</div>

<div><br>
</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left">Brian R. Marek</div>

<div>&#160;</div>

<div>&#160;</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left">/s/ Beth A. Whitaker</div>

<div><br>
</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left">Beth A. Whitaker</div>

<div><br>
</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left">cc:</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left">Thomas L. Travis</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left">Kelly J. Harris</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left">William S. Anderson</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left">Joshua T. McNulty</div>
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