# EDGAR Filing Document

**Accession Number:** 0001981546
**File Stem:** 0000000000-25-007142
**Filing Date:** 2025-7
**Character Count:** 4327
**Document Hash:** dc2195365f54ad2a061e9233407be5a3
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-007142.hdr.sgml**: 20260320

**ACCESSION NUMBER**: 0000000000-25-007142

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250708

**FILED FOR**: 

**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:** UPLOAD
- **SEC FILE NUMBER:** 377-07838

**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
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-25-025770

## Text-Extract

```

                                                             July 8, 2025

Terry L. Lee
President and CEO
Commercial Bancgroup, Inc.
6710 Cumberland Gap Parkway
Harrogate, TN 37752

       Re: Commercial Bancgroup, Inc.
           Amendment No. 1 to Draft Registration Statement on Form S-1
           Submitted June 23, 2025
           CIK No. 0001981546
Dear Terry L. Lee:

     We have reviewed your amended draft registration statement and have the
following
comments.

       Please respond to this letter by providing the requested information and
either
submitting an amended draft registration statement or publicly filing your
registration
statement on EDGAR. If you do not believe a comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing the information you provide in response to this letter
and your
amended draft registration statement or filed registration statement, we may
have additional
comments. Unless we note otherwise, any references to prior comments are to
comments in
our April 24, 2025 letter.

Amendment No. 1 to Draft Registration Statement on Form S-1
Non-GAAP Financial Measures Reconciliation, page 22

1.     We note your disclosure on pages 18, 72, 84, F-3 and F-6 that there was
no provision
       for credit losses recorded during the three months ended March 31, 2025.
This does
       not agree with your disclosure on page 22, which indicates that a
$115,000 provision
       for credit losses was recorded during this timeframe. Please revise your
disclosures
       accordingly.
Provision for Credit Losses, page 71

2.     Please revise your disclosure on page 72 to clarify, if true, that there
was no provision
 July 8, 2025
Page 2

       for credit losses recorded during the three months ended March 31, 2025
and that the
       provision recorded during the three months ended March 31, 2024 was
based on an
       increase in loans outstanding.
Allowance for Credit Losses, page 83

3.     Please revise your disclosure on page 84 to ensure that the net
charge-offs (recovery)
       amounts and the ratio of net charge-offs (recovery) to average loans are
appropriately
       reflected for each period presented.
Risk Management, page 116

4.     We note your response to prior comment 5 and your disclosure that each
regional
       bank president has the authority to approve loans for his or her region
at an elevated
       level above commercial and consumer lenders. Please further describe
here or
       elsewhere as appropriate any limits, governance or other oversight that
management
       or the board exerts over the regional bank presidents.
       Please contact Marc Thomas at 202-551-3452 or Ben Phippen at
202-551-3697 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Madeleine Joy Mateo at 202-551-3465 or Christian Windsor at
202-551-3419 with
any other questions.

                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Finance
cc:   Adam Smith, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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