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September 30, 2024
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Attn: John Stickel, Staff Attorney
100 F Street, N.E.
Washington, D.C. 20549
Re: Horizon Bancorp, Inc.
Registration Statement on Form S-3 filed on September 23, 2024
File No. 333-282292
Dear Mr. Stickel:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Horizon Bancorp,
Inc. (the “Registrant”) hereby respectfully requests that effectiveness of the above-referenced Registration Statement be accelerated by the Securities and
Exchange Commission (the “Commission”) to 5:00 p.m. (EDT) on Wednesday, October 2, 2024, or as soon as practicable thereafter.
Please contact David P. Hooper, Esq. of Barnes & Thornburg LLP at (317) 231-7333 with any
questions you may have regarding this request. In addition, please notify Mr. Hooper by telephone when this request for acceleration has been granted.
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Sincerely,
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/s/ Todd A. Etzler
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Todd A. Etzler
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Executive Vice President, Chief Legal and Risk Officer & Corporate Secretary
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cc:
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Thomas M. Prame, Horizon
Bancorp, Inc.
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John R. Stewart, Horizon
Bancorp, Inc.
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Curt W. Hidde, Esq., Barnes
& Thornburg LLP
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David P. Hooper, Esq., Barnes
& Thornburg LLP
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515 Franklin Street • Michigan City, IN 46360 • (219) 874-0211 • toll-free 888-873-2640 • www.horizonbank.com