HEARTLAND FINANCIAL USA, INC.

1398 Central Avenue

Dubuque, Iowa 52001

April 9, 2018

Securities and Exchange Commission

Division of Corporation Finance

100 F Street NE

Washington, DC 20549

Attention: Ms. Erin Purnell

Re: Heartland Financial USA, Inc.

Registration Statement on Form S-4

Filed March 19, 2018

Registration No. 333-223763

Dear Ms. Purnell:

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 2:30 p.m., Eastern Daylight Time, on April 9, 2018, or as soon thereafter as practicable.

Thank you for your assistance. If you have any questions, please contact Jay L. Swanson of Dorsey & Whitney LLP, counsel to the Company, by telephone at (612) 340-2763, or by e‑mail at swanson.jay@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: Mr. Michael J. Coyle

Mr. J. Daniel Patten

Heartland Financial USA, Inc.

Mr. Jay L. Swanson

Dorsey & Whitney LLP