# EDGAR Filing Document

**Accession Number:** 0000811808
**File Stem:** 0001193125-23-024350
**Filing Date:** 2023-2
**Character Count:** 2381
**Document Hash:** af3855f4b8c720a404d95b0ca27796fe
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-23-024350.hdr.sgml**: 20230308

**ACCESSION NUMBER**: 0001193125-23-024350

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230203

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** SUMMIT FINANCIAL GROUP, INC.
- **CENTRAL INDEX KEY:** 0000811808
- **STANDARD INDUSTRIAL CLASSIFICATION:** STATE COMMERCIAL BANKS [6022]
- **IRS NUMBER:** 550672148
- **STATE OF INCORPORATION:** WV
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 300 NORTH MAIN ST
- **CITY:** MOOREFIELD
- **STATE:** WV
- **ZIP:** 26836
- **BUSINESS PHONE:** 3045301000

**MAIL ADDRESS:**
- **STREET 1:** 300 NORTH MAIN ST
- **CITY:** MOOREFIELD
- **STATE:** WV
- **ZIP:** 26836

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** SUMMIT FINANCIAL GROUP INC
- **DATE OF NAME CHANGE:** 20000330

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** SOUTH BRANCH VALLEY BANCORP INC
- **DATE OF NAME CHANGE:** 19920703

February 3, 2023

Division of Corporation Finance U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 VIA EDGAR

Re: Summit Financial Group, Inc.

Registration Statement on Form S-4 (as amended)

File No. 333-269369

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Summit Financial Group, Inc. (the "Company") hereby requests that the effective date of the above-referenced Registration Statement on Form S-4 under the Securities Act of 1933, as amended (the "Registration Statement"), be accelerated so that it will become effective at 4:00 p.m., Eastern time, on Tuesday, February 7, 2023, or as soon thereafter as practicable.

The Company hereby authorizes Sandra M. Murphy of Bowles Rice LLP, the Company's counsel, to orally modify or withdraw this request for acceleration. We request that we be notified of such effectiveness by a telephone call to Ms. Murphy at (304) 347-1131 and that such effectiveness also be confirmed in writing.

Thank you for your assistance.

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| | |
|:---|:---|
| SUMMIT FINANCIAL GROUP, INC. | SUMMIT FINANCIAL GROUP, INC. |
| By: | /s/ H. Charles Maddy, III |
| H. Charles Maddy, III | H. Charles Maddy, III |
| President and Chief Executive Officer | President and Chief Executive Officer |

---

cc: Sandra M. Murphy, Esq.