United States securities and exchange commission logo





                          May 24, 2021

       James B. Lally
       Chief Executive Officer
       Enterprise Financial Services Corp.
       150 North Meramec
       Clayton, MO 63105

                                                        Re: Enterprise
Financial Services Corp.
                                                            Registration
Statement on Form S-4
                                                            Filed May 18, 2021
                                                            File No. 333-256265

       Dear Mr. Lally:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Tonya K.
Aldave at (202) 551-3601 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Finance
       cc:                                              Paul Jaskot, Esq.