# EDGAR Filing Document

**Accession Number:** 0001981546
**File Stem:** 0001213900-25-092327
**Filing Date:** 2025-9
**Character Count:** 2470
**Document Hash:** 0d644dfdc112c0c8986acac7bcb60bbd
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-092327.hdr.sgml**: 20260320

**ACCESSION NUMBER**: 0001213900-25-092327

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250926

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Commercial Bancgroup, Inc.
- **CENTRAL INDEX KEY:** 0001981546
- **STANDARD INDUSTRIAL CLASSIFICATION:** STATE COMMERCIAL BANKS [6022]
- **ORGANIZATION NAME:** 02 Finance
- **EIN:** 621039469
- **STATE OF INCORPORATION:** TN
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 6710 CUMBERLAND GAP PARKWAY
- **CITY:** HARROGATE
- **STATE:** TN
- **ZIP:** 37752
- **BUSINESS PHONE:** 423-869-5151

**MAIL ADDRESS:**
- **STREET 1:** 6710 CUMBERLAND GAP PARKWAY
- **CITY:** HARROGATE
- **STATE:** TN
- **ZIP:** 37752

**COMMERCIAL BANCGROUP, INC.**

**6710 Cumberland Gap Parkway**

**Harrogate, Tennessee 37752**

September 26, 2025

***VIA EDGAR***

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn: Marc Thomas

Ben Phippen

Madeleine Joy Mateo

Christian Windsor

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| | |
|:---|:---|
| **Re:** | **Commercial Bancgroup, Inc.**<br> **Registration Statement on Form S-1 (File No. 333-289862)**<br> **Request for Acceleration of Effective Date** |

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Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Commercial Bancgroup, Inc., a Tennessee corporation (the "***Company***"), hereby requests that the U.S. Securities and Exchange Commission accelerate the effective date and time of the above-referenced Registration Statement on Form S-1 (the "***Registration Statement***") and declare the Registration Statement effective as of 4:00 p.m., Eastern Time, on September 30, 2025, or as soon thereafter as possible.

The Company requests that it be notified of such effectiveness by a telephone call to either Adam G. Smith of K&L Gates LLP at (615) 780-6744 or David A. Bartz of K&L Gates LLP at (615) 780-6743. The Company hereby authorizes either Mr. Smith or Mr. Bartz to orally modify or withdraw this request for acceleration.

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| | |
|:---|:---|
| **COMMERCIAL BANCGROUP, INC.** | **COMMERCIAL BANCGROUP, INC.** |
| By: | /s/ Terry L. Lee |
| Name: | Terry L. Lee |
| Title: | President and Chief Executive Officer |

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cc: Adam G. Smith, K&L Gates LLP

David A. Bartz, K&L Gates LLP