December 27, 2019

Millar Wilson
Chief Executive Officer
Amerant Bancorp Inc.
220 Alhambra Circle
Coral Gables, FL 33134

       Re: Amerant Bancorp Inc.
           Registration Statement on Form S-3
           Filed December 19, 2019
           File No. 333-235603

Dear Mr. Wilson:

       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:    Aldfred G. Smith, Esq.