# EDGAR Filing Document

**Accession Number:** 0001038773
**File Stem:** 0001104659-25-116037
**Filing Date:** 2025-11
**Character Count:** 2449
**Document Hash:** 24669f2dc08dee21186ca773c1c882fa
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-25-116037.hdr.sgml**: 20260407

**ACCESSION NUMBER**: 0001104659-25-116037

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20251125

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** SMARTFINANCIAL INC.
- **CENTRAL INDEX KEY:** 0001038773
- **STANDARD INDUSTRIAL CLASSIFICATION:** NATIONAL COMMERCIAL BANKS [6021]
- **ORGANIZATION NAME:** 02 Finance
- **EIN:** 621173944
- **STATE OF INCORPORATION:** TN
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 5401 KINGSTON PIKE
- **STREET 2:** SUITE 600
- **CITY:** KNOXVILLE
- **STATE:** TN
- **ZIP:** 37919
- **BUSINESS PHONE:** 865-437-5700

**MAIL ADDRESS:**
- **STREET 1:** 5401 KINGSTON PIKE
- **STREET 2:** SUITE 600
- **CITY:** KNOXVILLE
- **STATE:** TN
- **ZIP:** 37919

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** CORNERSTONE BANCSHARES INC
- **DATE OF NAME CHANGE:** 19980402

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** EAST RIDGE BANCSHARES INC
- **DATE OF NAME CHANGE:** 19970507

**SmartFinancial, Inc.**

**5401 Kingston Pike, Suite 600**

**Knoxville, Tennessee 37910**

**November 25, 2025**

***Via EDGAR and e-mail***

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

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| | |
|:---|:---|
| Re: | SmartFinancial, Inc. (the "<u>Company</u>") |
|  | Registration Statement on Form S-4 |
|  | Filed October 8, 2025 (amended on November 25, 2025) |
|  | File No. 333-290782 |

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Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the "<u>Securities Act</u>"), the Company hereby requests that the Securities and Exchange Commission (the "<u>Commission</u>") accelerate the effective date of the Registration Statement and declare the Registration Statement effective under the Securities Act at 5:00 p.m., Eastern Time, on Monday, December 1, 2025, or as soon thereafter as practicable. Please contact Will Hooper at (404) 881-4697 of Alston & Bird LLP with any questions you may have concerning this request and to confirm when this request for acceleration has been granted.

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| | |
|:---|:---|
| Sincerely, | Sincerely, |
| **SmartFinancial, Inc.** | **SmartFinancial, Inc.** |
| By: | /s/ William Y. Carroll, Jr |
|  | William ("Billy") Y. Carroll, Jr |
|  | President and Chief Executive Officer |

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