0001140361-19-008807.txt : 20190610 0001140361-19-008807.hdr.sgml : 20190610 20190509132001 ACCESSION NUMBER: 0001140361-19-008807 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20190509 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Tectonic Financial, Inc. CENTRAL INDEX KEY: 0001766526 STANDARD INDUSTRIAL CLASSIFICATION: STATE COMMERCIAL BANKS [6022] IRS NUMBER: 820764846 STATE OF INCORPORATION: TX FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 16200 DALLAS PARKWAY, SUITE 190 CITY: DALLAS STATE: TX ZIP: 75248 BUSINESS PHONE: 972-720-9000 MAIL ADDRESS: STREET 1: 16200 DALLAS PARKWAY, SUITE 190 CITY: DALLAS STATE: TX ZIP: 75248 FORMER COMPANY: FORMER CONFORMED NAME: T Acquisition, Inc. DATE OF NAME CHANGE: 20190131 CORRESP 1 filename1.htm

May 9, 2019

VIA EDGAR

Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Jessica Livingston


Re:
Tectonic Financial, Inc.
 
Registration Statement on Form S-1
 
File No. 333-230949

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), the undersigned, as the representative of the several underwriters, hereby joins in the request of Tectonic Financial, Inc. that the effective date of the Registration Statement on Form S-1 (Registration No. 333-230949) be accelerated so that it will become effective at 9:00 a.m., Eastern Time, on May 10, 2019, or as soon thereafter as practicable.

Pursuant to Rule 460 under the Securities Act and in connection with the foregoing, please note that the underwriters have distributed approximately 615 copies of the preliminary prospectus dated May 6, 2019, through the date hereof, to prospective underwriters, institutional investors, dealers and others.

The undersigned, as the representative of the several underwriters, has complied and will comply, and we have been informed by the participating underwriters that they have complied and will comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended, in connection with the above proposed offering.

[Remainder of Page Intentionally Left Blank; Signature Page Follows]


 
 Very truly yours,
   
 
SANDLER O’NEILL & PARTNERS, L.P.
 
(as representative of the several underwriters)
     
 
By:
Sandler O’Neill & Partners Corp.,
   
the sole general partner
     
 
By:
/s/ Jennifer Docherty
 
Name:
 Jennifer Docherty
 
Title:
Authorized Signatory


[Signature Page to Request for Acceleration]