TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo May 10, 2022 Ivan Trujillo Chief Legal Officer and Corporate Secretary Amerant Bancorp Inc. 220 Alhambra Circle Coral Gables, FL 33134 Re: Amerant Bancorp Inc. Registration Statement on Form S-4 Filed May 4, 2022 File No. 333-264679 Dear Mr. Trujillo: 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 David Gessert at 202-551-2326 with any questions. Sincerely, Division of Corporation Finance Office of Finance