FIRST CAPITAL, INC.
220 Federal Drive N.W.
Corydon, IN 47112
September 29, 2020
VIA EDGAR
Mr. David Gessert
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: |
| First Capital, Inc. |
|
| Registration Statement on Form S-3 |
|
| File No. 333-249024 |
|
| Request for Acceleration |
Dear Mr. Gessert:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned, on behalf of First Capital, Inc., hereby respectfully requests that the effective date of the above-referenced Registration Statement on Form S-3 filed with the Securities and Exchange Commission, be accelerated to 4:00 p.m. Eastern Time, on October 1, 2020, or as soon thereafter as practicable.
Please contact Michael J. Messaglia of Krieg DeVault LLP at (317) 238-6249 or mmessaglia@kdlegal.com or Robert J. Wild of Krieg DeVault LLP at (312) 235-1119 or rwild@kdlegal.com with any questions you may have concerning this request. In addition, please notify Mr. Messaglia or Mr. Wild when this request for acceleration has been granted.
Thank you for your consideration in this matter.
| Respectfully, |
|
|
|
|
| /s/ William H. Harrod |
| William H. Harrod |
| President and Chief Executive Officer |
cc: | Michael J. Messaglia, Esq. |
| Robert J. Wild, Esq. |
