# CORRESP — SMARTFINANCIAL INC.  (SMBK)  (CIK 0001038773)

> <strong>SMARTFINANCIAL INC.  (SMBK)  (CIK 0001038773) → SEC staff</strong> · filed 2025-11-25 · ticker SMBK · SIC 6021

## What is this

A CORRESP letter is the company's written reply to the SEC during a filing review. Responses include accounting position arguments, restatement assessments, and clarifying disclosures. Released to EDGAR alongside the SEC's UPLOAD letters.

## Key facts

- **Accession number:** 0001104659-25-116037
- **Form:** CORRESP
- **Filer:** SMARTFINANCIAL INC.  (SMBK)  (CIK 0001038773)
- **CIK:** 0001038773
- **Ticker:** SMBK
- **Filed:** 2025-11-25
- **SIC industry:** 6021
- **HQ:** Knoxville, TN

## Primary source

PDF letter: https://www.sec.gov/Archives/edgar/data/1038773/000110465925116037/filename1.htm

EDGAR review history for this filer: https://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&CIK=1038773&type=UPLOAD&dateb=&owner=include&count=40

## Other comment-letter activity for SMARTFINANCIAL INC.  (SMBK)  (CIK 0001038773)

- CORRESP — 2026-05-11 — /comment-letter/0001104659-26-058474
- UPLOAD — 2026-05-05 — /comment-letter/0000000000-26-004592

## Citation

> US Securities and Exchange Commission, EDGAR CORRESP comment letter, SMARTFINANCIAL INC.  (SMBK)  (CIK 0001038773) (CIK 0001038773), filed 2025-11-25, accession 0001104659-25-116037. Retrieved via MORVS 2026-11-15 from https://api.morvs.ai/comment-letter/0001104659-25-116037.

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