0000920112-17-000205.txt : 20170718 0000920112-17-000205.hdr.sgml : 20170718 20170522100300 ACCESSION NUMBER: 0000920112-17-000205 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20170522 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HEARTLAND FINANCIAL USA INC CENTRAL INDEX KEY: 0000920112 STANDARD INDUSTRIAL CLASSIFICATION: STATE COMMERCIAL BANKS [6022] IRS NUMBER: 421405748 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1398 CENTRAL AVE CITY: DUBUQUE STATE: IA ZIP: 52001 BUSINESS PHONE: 5635892000 MAIL ADDRESS: STREET 1: 1398 CENTRAL AVE CITY: DUBUQUE STATE: IA ZIP: 52001 CORRESP 1 filename1.htm Document


HEARTLAND FINANCIAL USA, INC.
1398 Central Avenue
Dubuque, Iowa 52001

May 22, 2017


Securities and Exchange Commission
Division of Corporation Finance
100 F Street NE
Washington, DC 20549

Attention: Ms. Katelyn Donovan

Re:
Heartland Financial USA, Inc.
Registration Statement on Form S-4
Filed March 24, 2017
Registration No. 333-216919

Dear Ms. Donovan:

In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned, on behalf of Heartland Financial USA, Inc. (the “Company”), hereby requests acceleration of effectiveness of the above-referenced Registration Statement to 4:30 p.m., Eastern Daylight Time, on May 24, 2017, or as soon thereafter as practicable.

Thank you for your assistance. If you have any questions, please contact Cam C. Hoang of Dorsey & Whitney LLP, counsel to the Company, by telephone at (612) 492-6109, or by e‑mail at hoang.cam@dorsey.com.

Very truly yours,

HEARTLAND FINANCIAL USA, INC.


By:     /s/ Bryan R. McKeag                
Bryan R. McKeag, Executive Vice President and Chief Financial Officer

cc:
Ms. Cam C. Hoang
Jay L. Swanson
Dorsey & Whitney LLP

Mr. Michael J. Coyle
Mr. J. Daniel Patten
Heartland Financial USA, Inc.