# EDGAR Filing Document

**Accession Number:** 0000318300
**File Stem:** 0001193125-23-003668
**Filing Date:** 2023-1
**Character Count:** 2261
**Document Hash:** 49d347b55653df8f855748459daad274
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-23-003668.hdr.sgml**: 20230208

**ACCESSION NUMBER**: 0001193125-23-003668

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230106

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PEOPLES BANCORP INC
- **CENTRAL INDEX KEY:** 0000318300
- **STANDARD INDUSTRIAL CLASSIFICATION:** STATE COMMERCIAL BANKS [6022]
- **IRS NUMBER:** 310987416
- **STATE OF INCORPORATION:** OH
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 138 PUTNAM ST
- **STREET 2:** P O BOX 738
- **CITY:** MARIETTA
- **STATE:** OH
- **ZIP:** 45750-0738
- **BUSINESS PHONE:** 7403733155

**MAIL ADDRESS:**
- **STREET 1:** 138 PUTNAM ST
- **STREET 2:** P O BOX 738
- **CITY:** MARIETTA
- **STATE:** OH
- **ZIP:** 45750-0738

Peoples Bancorp Inc.

138 Putnam Street

P.O. Box 738

Marietta, Ohio 45750-0738

January 6, 2023

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

Robert Arzonetti

The Division of Corporation Finance

U.S. Securities and Exchange Commission

Division of Corporate Finance

100 F Street NE

Washington, D.C. 20549

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| | |
|:---|:---|
| **Re:** | **Peoples Bancorp Inc.**  |

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**Registration Statement on Form S-4, As Amended on January 6, 2023** 

**File No. 333-268728** 

Dear Mr. Arzonetti:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Peoples Bancorp Inc., an Ohio corporation (the "Registrant"), hereby requests that the effectiveness under the Securities Act of 1933, as amended, of the above-captioned Registration Statement be accelerated to 9:00 a.m., Eastern time, on January 10, 2023, or as soon thereafter as practicable.

Please contact David Lavan, Esq. of Dinsmore & Shohl LLP, counsel to the Registrant, at (202) 372-9122 with any questions you may have concerning this letter, or if you require any additional information. Please notify Mr. Lavan when this request for acceleration of effectiveness of the Registration Statement has been granted.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| Peoples Bancorp Inc. | Peoples Bancorp Inc. |
| By: | /s/ M. Ryan Kirkham |
| Name: | M. Ryan Kirkham |
| Title: | Executive Vice President, General Counsel |

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