# EDGAR Filing Document

**Accession Number:** 0000907471
**File Stem:** 0001104659-23-004670
**Filing Date:** 2023-1
**Character Count:** 2593
**Document Hash:** 62d1d61f96ab37e6c39ee3da14e4265b
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-004670.hdr.sgml**: 20230217

**ACCESSION NUMBER**: 0001104659-23-004670

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230118

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PATHWARD FINANCIAL, INC.
- **CENTRAL INDEX KEY:** 0000907471
- **STANDARD INDUSTRIAL CLASSIFICATION:** NATIONAL COMMERCIAL BANKS [6021]
- **IRS NUMBER:** 421406262
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0930

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

**BUSINESS ADDRESS:**
- **STREET 1:** 5501 SOUTH BROADBAND LANE
- **STREET 2:** P O BOX 1307
- **CITY:** SIOUX FALLS
- **STATE:** SD
- **ZIP:** 57108
- **BUSINESS PHONE:** 6057821767

**MAIL ADDRESS:**
- **STREET 1:** 5501 SOUTH BROADBAND LANE
- **STREET 2:** P O BOX 1307
- **CITY:** SIOUX FALLS
- **STATE:** SD
- **ZIP:** 57108

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** META FINANCIAL GROUP INC
- **DATE OF NAME CHANGE:** 20050208

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** FIRST MIDWEST FINANCIAL INC
- **DATE OF NAME CHANGE:** 19930618

**PATHWARD FINANCIAL, INC.**

5501 South Broadband Lane

Sioux Falls, South Dakota 57108

January 18, 2023

**<u>VIA EDGAR</u>**

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn: John Stickel

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| | |
|:---|:---|
| **Re:** | **Pathward Financial, Inc.** |
|  | **Amendment No. 1 to Registration Statement on Form S-4** |
|  | **File No. 333-268731** |

---

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Pathward Financial, Inc. (the "Company") hereby respectfully requests that the effective date of the above referenced Registration Statement on Form S-4 be accelerated to 4:00 p.m., Eastern Time, on January 20, 2023, or as soon as practicable thereafter.

We respectfully request that the Company be notified of such effectiveness by a telephone call or email to the Company's counsel, Gregory F. Parisi of Troutman Pepper Hamilton Sanders LLP, who can be reached at (202) 274-1933 or gregory.parisi@troutman.com and that such effectiveness also be confirmed to the Company in writing. If you have any questions regarding this request, please contact Gregory Parisi.

---

| | |
|:---|:---|
| Respectfully, | Respectfully, |
| **PATHWARD FINANCIAL, INC.** | **PATHWARD FINANCIAL, INC.** |
| By: | /s/ Brett L. Pharr |
|  | Name: Brett L. Pharr |
|  | Title: Chief Executive Officer |

---

cc: Gregory F. Parisi, Troutman Pepper Hamilton Sanders LLP