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<SEC-DOCUMENT>0000950123-10-006507.txt : 20100329
<SEC-HEADER>0000950123-10-006507.hdr.sgml : 20100329
<ACCEPTANCE-DATETIME>20100129100039
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950123-10-006507
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20100129

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DIAMOND HILL INVESTMENT GROUP INC
		CENTRAL INDEX KEY:			0000909108
		STANDARD INDUSTRIAL CLASSIFICATION:	INVESTMENT ADVICE [6282]
		IRS NUMBER:				650190407
		STATE OF INCORPORATION:			OH
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		325 JOHN H MCCONNELL BLVD
		STREET 2:		SUITE 200
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43215
		BUSINESS PHONE:		6142553333

	MAIL ADDRESS:	
		STREET 1:		325 JOHN H MCCONNELL BLVD
		STREET 2:		SUITE 200
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43215

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BANC STOCK GROUP INC
		DATE OF NAME CHANGE:	19971016

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HEARTLAND GROUP OF COMPANIES INC
		DATE OF NAME CHANGE:	19940301

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HEARTLAND FINANCIAL GROUP INC
		DATE OF NAME CHANGE:	19930714
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<TITLE>CORRESP</TITLE>
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<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.20in">

<DIV align="left" style="font-size: 10pt; margin-top: 10pt; margin-left: 50%">January&nbsp;29, 2010

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt">Ms.&nbsp;Pamela Long<BR>
Assistant Director<BR>
Division of Corporate Finance<BR>
United States Securities and Exchange Commission<BR>
Washington, DC 20549-7010

</DIV>

<DIV align="left" style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="7%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left">Re:</TD>
    <TD>&nbsp;</TD>
    <TD><DIV style="text-align: left">Diamond Hill Investment Group, Inc.<BR>
Form&nbsp;10-K for the fiscal year ended December&nbsp;31, 2008<BR>
Filed March&nbsp;13, 2009<BR>
&nbsp;<BR>
Definitive Proxy Statement on Schedule&nbsp;14A filed on April&nbsp;9, 2009<BR>
&nbsp;<BR>
File No.&nbsp;000-24498</DIV></TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt">Dear Ms.&nbsp;Long:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 8%">We are presenting our responses to the comments received in your letter dated December&nbsp;14,
2009. Our responses follow your comments, which we have reproduced in bold print. In connection
with this response, we acknowledge that:
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: left">the Company is responsible for the adequacy and accuracy of the disclosure in its
filings,</DIV></TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: left">staff comments or changes to disclosure in response to staff comments do not foreclose
the Commission from taking any action with respect to the filing, and</DIV></TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: left">the Company may not assert staff comments as a defense in any proceeding initiated by the
Commission or any person under the federal securities laws of the United States.</DIV></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><U><B>Form&nbsp;10-K for the year ended December&nbsp;31, 2008</B></U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><U><B>Item&nbsp;1. Business, page 3</B></U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><U><B>Contractual Relationships with Diamond Hill Funds, page 7</B></U>
</DIV>


<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left"><B>1.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: left"><B>Given the significance that the contractual relationships with the Funds have on your
business, please expand your disclosure to describe in greater detail the material terms of
these contractual arrangements. We note that in your &#147;A significant portion of the Company&#146;s
revenues are based on contracts with the Diamond Hill Funds...&#148; risk factor disclosure on page
9 you disclose only the short term upon which these investment advisory contracts may be
terminated. Further, please confirm to us that all material terms of your agreements with the
Funds are included in the form of agreement filed as exhibit 10.1.</B></DIV></TD>
</TR>

</TABLE>
</DIV>

<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->1<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.20in">




<DIV align="left" style="font-size: 10pt; margin-top: 10pt; margin-left: 4%"><I>Registrant Response: </I>We have addressed your comment by expanding the disclosure contained in
Amendment No.&nbsp;1 to our Annual Report on Form 10-K for the fiscal year ended December&nbsp;31, 2008,
which was filed on January&nbsp;29, 2010 (our &#147;Amended Form&nbsp;10-K&#148;). In addition, we confirm that all
material terms of our agreements with the Funds are included in the form of agreement filed as
exhibit 10.1.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><U><B>Item&nbsp;5. Market for Registrants Common Equity, page 10</B></U>
</DIV>


<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left"><B>2.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: left"><B>Please provide the tabular disclosure required by </B><B>Item 201(d)</B><B> of Regulation&nbsp;S-K.</B></DIV></TD>
</TR>

</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt; margin-left: 4%"><I>Registrant Response: </I>We have addressed your comment by expanding the disclosure contained in
our Amended Form 10-K.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><U><B>Item&nbsp;15. Exhibits, Financial Statement Schedules, page 36</B></U>
</DIV>


<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left"><B>3.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: left"><B>Please revise the descriptions of exhibits 10.1 and 10.2 to clearly and specifically identify
the location of the documents you are incorporating by reference, as well as the entity that
filed those documents. In this regard, we note that Diamond Hill Funds appears to have filed
each of the documents as an exhibit to a post-effective amendment to a registration statement.</B></DIV></TD>
</TR>

</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt; margin-left: 4%"><I>Registrant Response: </I>We have addressed your comment by revising the descriptions of exhibits
10.1 and 10.2 contained in our Amended Form 10-K.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><U><B>Signatures</B></U>
</DIV>


<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left"><B>4.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: left"><B>Please have your principal accounting officer or controller sign the </B><B>Form 10-K</B><B>. Refer to
General Instruction D to </B><B>Form 10-K</B><B>.</B></DIV></TD>
</TR>

</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt; margin-left: 4%"><I>Registrant&#146;s Response: </I>We will ensure that future filings reflect the signature of our
principal accounting officer or controller.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><U><B>Definitive Proxy Statement of Schedule&nbsp;14A filed on April&nbsp;9, 2009</B></U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><U><B>Executive Officers and Compensation Information, page 13</B></U>
</DIV>


<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left"><B>5.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: left"><B>We note your disclosure that the company has only two named executive officers. We also note
disclosure in the last paragraph of your &#147;Competitor Compensation Data&#148; discussion on page 15
where the disclosure references &#147;top three paid executives.&#148; Please tell us how you
determined the persons covered in accordance with Item&nbsp;</B><B>402(a)(3)</B><B> of Regulation&nbsp;S-K and related
Instructions 1 and 2.</B></DIV></TD>
</TR>

</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt; margin-left: 4%"><I>Registrant Response: </I>The third &#147;paid executive&#148; referred to in the Competitor Compensation Data
disclosure is not an &#147;executive officer&#148; of the Company (as defined in Rule&nbsp;3b-7 of the
Securities Exchange Act of 1934) and is therefore not disclosed as a &#147;named executive officer.&#148;
This individual is not in charge of a principal business unit or division and does not
perform in a policy making function for the Company.
</DIV>

<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->2<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.20in">



<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><U><B>Compensation Discussion and Analysis, page 13</B></U>
</DIV>


<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left"><B>6.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: left"><B>Please disclose how you determine the amount of base salary for each named executive officer.
See Item&nbsp;</B><B>402(a)(v)</B><B> of Regulation&nbsp;S-K. Please also provide a discussion of the specific
factors considered in setting the base salary for each named executive officer in 2008. See
Item&nbsp;</B><B>402(b)</B><B> of Regulation&nbsp;S-K.</B></DIV></TD>
</TR>

</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt; margin-left: 4%"><I>Registrant Response: </I>We have addressed your comment by expanding the disclosure contained in
our Amended Form 10-K.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><U><B>Determination of Incentive Compensation Amount, page 15</B></U>
</DIV>


<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left"><B>7.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: left"><B>Your disclosure about how the amount of incentive compensation gets determined is overly
broad and generic. There is very little analysis of how financial performance targets were
determined, what their level of achievement was, and whether the compensation committee&#146;s
assessment of individual performance was based upon review of pre-established individual goals
or whether it was based upon the committee&#146;s subjective determination.</B></DIV></TD>
</TR>

</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt; margin-left: 4%"><I>Registrant Response: </I>We have addressed your comment by expanding the disclosure contained in
our Amended Form 10-K.
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left"><B>8.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: left"><B>We note your disclosure that a lesser amount of the bonus pool may be mutually agreed upon
between the CEO and the compensation committee. Please revise your disclosure to clearly
define the CEO&#146;s role in making executive compensation decisions. Please see item
4</B><B>02(b)(2)(xv)</B><B> of Regulation&nbsp;S-K.</B></DIV></TD>
</TR>

</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt; margin-left: 4%"><I>Registrant Response: </I>We have addressed your comment by expanding the disclosure contained in
our Amended Form 10-K.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><U><B>Competitor Compensation Data, page 15</B></U>
</DIV>


<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left"><B>9.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: left"><B>While you disclose here that you do not benchmark your compensation, it appears that you
engage in some form of benchmarking when determining the amount of the bonus pool. Please
explain in reasonable detail the survey in which you participate with other investment
management firms, and how the results of the survey have affected the compensation committee&#146;s
decisions. We may have additional comments upon review of your response.</B></DIV></TD>
</TR>

</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt; margin-left: 4%"><I>Registrant Response: </I>We have addressed your comment by expanding the disclosure contained in
our Amended Form 10-K.
</DIV>

<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->3<!-- /Folio -->
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<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left"><B>10.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: left"><B>Your CD&#038;A provides minimal, if any, analysis as to how the ultimate level of these equity
awards was determined. We note footnote (1)&nbsp;disclosure to your summary
compensation table on page 16 where you disclose that the awards were made for &#147;satisfaction of
performance goals&#148; without identifying what they are. For each named executive, please provide
a substantive analysis and insight into why the compensation committee determined that the
levels of equity compensation were appropriate in light of the factors considered in deriving
those payouts.</B></DIV></TD>
</TR>

</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt; margin-left: 4%"><I>Registrant Response: </I>We have addressed your comment by expanding the disclosure contained in
our Amended Form 10-K.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><U><B>Grants of Plan Based Awards, page 17</B></U>
</DIV>


<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left"><B>11.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: left"><B>In footnote (1)&nbsp;you reference certain participation agreements between you and the two named
executives. Please tell us what consideration you have given to filing these agreements as
exhibits to your annual report. Please revise your disclosure to describe the material terms
of these agreements.</B></DIV></TD>
</TR>

</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt; margin-left: 4%"><I>Registrant Response: </I>We have addressed your comment by filing a form of participation agreement
as an exhibit to our Amended Form 10-K and by expanding the disclosure contained in our Amended
Form 10-K.
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left"><B>12.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: left"><B>Please disclose how the compensation committee has exercised its discretion in the past for
the purpose of determining the cash and stock portions of the award amount. Please see Item
4</B><B>02(b)(2)(vi)</B><B> of Regulation&nbsp;S-K.</B></DIV></TD>
</TR>

</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt; margin-left: 4%"><I>Registrant Response: </I>In the course of establishing the applicable incentive award amounts for
any particular year, the Compensation Committee determines the portion of each award that will
be paid in cash and the portion that will be paid in stock. The Committee exercises its
discretion year-to-year in setting these amounts but does not exercise any discretion to adjust
such amounts after the awards are made. We have expanded the disclosure of this process in our
Amended Form 10-K.
</DIV>
<P align="center" style="font-size: 10pt">&nbsp;

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<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.20in">

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left"><B>13.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: left"><B>Please revise your disclosure to provide a brief narrative of the different plans pursuant to
which various forms of compensation are awarded. We note that throughout your footnote
disclosure here you make reference to different plans, such as the 2006 Performance Based
Compensation Plan and the annual incentive plan for 2008.</B></DIV></TD>
</TR>

</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt; margin-left: 4%"><I>Registrant Response: </I>We maintain two plans under which annual incentive awards are made &#151; the
2006 Performance-Based Compensation Plan and the 2005 Employee and Director Equity Incentive
Plan. The 2006 plan creates the general framework for these awards, and the stock portions of
the awards are paid in the form of &#147;stock grants&#148; under the 2005 plan. The references to
&#147;annual incentive plans&#148; refer only to the annual goals and bonus opportunities established by
the Compensation Committee under the foregoing plans. We have addressed your comment by
expanding the disclosure contained in our Amended Form <FONT style="white-space: nowrap">10-K,</FONT> and in the future we will
cross-reference to this expanded disclosure in the narrative discussion following the grants of
plan based awards table.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt">We believe that we considered and appropriately responded to all the staff&#146;s comments. However, if
you have questions regarding our responses, you may contact me at 614.255.3353.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt; margin-left: 50%">Sincerely,

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt; margin-left: 50%">/s/ James F. Laird<BR>
Chief Financial Officer<BR>
Diamond Hill Investment Group, Inc.

</DIV>


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