# EDGAR Filing Document

**Accession Number:** 0000706129
**File Stem:** 0002077096-25-000175
**Filing Date:** 2025-10
**Character Count:** 3707
**Document Hash:** 2d4183d6d3fedc487a1504418981f0db
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0002077096-25-000175.hdr.sgml**: 20260401

**ACCESSION NUMBER**: 0002077096-25-000175

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20251023

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** HORIZON BANCORP INC /IN/
- **CENTRAL INDEX KEY:** 0000706129
- **STANDARD INDUSTRIAL CLASSIFICATION:** STATE COMMERCIAL BANKS [6022]
- **ORGANIZATION NAME:** 02 Finance
- **EIN:** 351562417
- **STATE OF INCORPORATION:** IN
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 515 FRANKLIN STREET
- **CITY:** MICHIGAN CITY
- **STATE:** IN
- **ZIP:** 46360
- **BUSINESS PHONE:** 2198790211

**MAIL ADDRESS:**
- **STREET 1:** 515 FRANKLIN STREET
- **CITY:** MICHIGAN CITY
- **STATE:** IN
- **ZIP:** 46360

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** HORIZON BANCORP /IN/
- **DATE OF NAME CHANGE:** 19920703

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** CITIZENS MICHIANA FINANCIAL CORP
- **DATE OF NAME CHANGE:** 19861021

**HORIZON BANCORP, INC.**

515 Franklin Street

Michigan City, Indiana 46360

Telephone (219) 879-0211

October 23, 2025

**EDGAR TRANSMISSION**

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

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|:---|:---|
| Re: | **Registration Statement on Form S-4** |

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Ladies and Gentlemen:

Transmitted with this letter is a Registration Statement on Form S-4 on behalf of Horizon Bancorp, Inc. (the "Issuer") in connection with the Issuer's exchange offer as described in the registration statement. In connection with the exchange offer, the Issuer makes the following representations:

● The Issuer has not entered into any arrangement or understanding with any person who will receive exchange securities in the exchange offer to distribute those securities following completion of the exchange offer. The Issuer is not aware of any person that will participate in the exchange offer with a view to distribute the exchange securities.

● The Issuer will disclose to each person participating in the exchange offer that if such participant acquires the exchange securities for the purpose of distributing them, such person:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;o cannot
 rely on the staff's interpretive position expressed in the *Exxon Capital* line
 of no-action letters, and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;o must
 comply with the registration and prospectus delivery requirements of the Securities Act of
 1933, as amended, in order to resell exchange securities, and be identified as an underwriter
 in the prospectus.

● The Issuer will include in the transmittal letter an acknowledgement to be executed by each person participating in the exchange offer that such participant does not intend to engage in a distribution of the exchange securities. In addition, the Issuer will include in the transmittal letter an acknowledgement for each person that is a broker-dealer exchanging securities it acquired for its own account as a result of market-making activities or other trading activities that such broker-dealer will satisfy any prospectus delivery requirements in connection with any resale of exchange securities received pursuant to the exchange offer.

If the Commission has any comments or requires any further information, please contact me by phone at (219) 873-2639 or by e-mail at tetzler@horizonbank.com.

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| |
|:---|
| Very truly yours, |
| /s/ Todd A. Etzler |
| Todd A. Etzler |
| EVP, Chief Legal and Risk Officer and<br> Corporate Secretary |

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