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November 25, 2015
 
VIA EDGAR

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

Attention:  Era Anagnosti, Legal Branch Chief

 
 
Re:
 
1st Source Corporation
   
Registration Statement on Form S-3
   
Filed November 10, 2015
   
File No. 333-207926
Dear Ms. Anagnosti:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, 1st Source Corporation (the “Company”) hereby respectfully requests that effectiveness of the above-referenced Registration Statement be accelerated by the Securities and Exchange Commission (the “Commission”) to 10:00 a.m. (EST) on Monday, November 30, 2015, or as soon as practicable thereafter.
In connection with the foregoing request, the Company hereby acknowledges that:
·
should the Commission or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;
·
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and
·
the Company may not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
   
 
Very truly yours,
   
 
1ST SOURCE CORPORATION
 
 
 
By:  
 
/s/ John B. Griffith
   
John B. Griffith
Executive Vice President of Administration, General Counsel & Secretary