November 14, 2019

Bradley M. Rust
Executive Vice President and Chief Financial Officer
German American Bancorp, Inc.
711 Main Street
Jasper, Indiana 47546

       Re: German American Bancorp, Inc.
           Form 10-K for the Fiscal Year Ended December 31, 2018
           Filed March 1, 2019
           Form 10-Q for the Quarterly Period Ended September 30, 2019
           Filed November 8, 2019
           File No. 001-15877

Dear Mr. Rust:

      We have reviewed your filings and have the following comment. In our
comment, we
may ask you to provide us with information so we may better understand your
disclosure.

       Please respond to this comment within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this comment, we may have additional
comments.

Form 10-Q for the Quarterly Period Ended September 30, 2019

Notes to Consolidated Financial Statements
Note 15 - Business Combinations, page 41

1.    We note that you completed the acquisitions of Citizens First Corporation
("Citizens
      First") on July 1, 2019, as disclosed on page 41 of your Form 10-Q, and
of First Security,
      Inc. ("First Security") on October 15, 2018, as disclosed on page 88 of
your Form 10-K
      for the fiscal year ended December 31, 2018. However, it is not clear
where you
      have disclosed all the information required by ASC 805 for these
acquisitions, such as the
      amounts of post-acquisition revenues and earnings or supplemental pro
forma revenues
      and earnings required by ASC 805-10-50-2(h). In your future filings,
please revise to
      disclose all information required by ASC 805-10-50 for these acquisitions
or tell us why
      you do not think it is required.
 Bradley M. Rust
German American Bancorp, Inc.
November 14, 2019
Page 2

        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.

      You may contact Lory Empie, Staff Accountant, at (202) 551-3714 or Robert
Klein, Staff
Accountant, at (202) 551-3847 if you have questions.



FirstName LastNameBradley M. Rust                         Sincerely,
Comapany NameGerman American Bancorp, Inc.
                                                          Division of
Corporation Finance
November 14, 2019 Page 2                                  Office of Finance
FirstName LastName