TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo October 19, 2021 Dennis G. Shaffer Chief Executive Officer Civista Bancshares, Inc. 100 East Water Street Sandusky, OH 44870 Re: Civista Bancshares, Inc. Registration Statement on Form S-3 Filed October 15, 2021 File No. 333-260273 Dear Mr. Shaffer: 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 Sonia Bednarowski at 202-551-3666 with any questions. Sincerely, Division of Corporation Finance Office of Finance