Texas New York Washington, DC Connecticut Seattle Dubai London |
Bracewell & Giuliani LLP 711 Louisiana Street Suite 2300 Houston, Texas 77002-2770
713.223.2300 Office 713.221.1212 Fax
bgllp.com |
September 29, 2014
BY HAND AND BY EDGAR
Michael Clampitt
Senior Counsel
Division of Corporation Finance
Securities and Exchange Commission 100 F Street N.E.
Washington, D.C. 20549
RE: |
Veritex Holdings, Inc. |
|
Registration Statement on Form S-1 |
|
Amendment No. 1 |
|
Filed September 22, 2014 |
|
File No. 333-198484 |
Dear Mr. Clampitt:
Our client, Veritex Holdings, Inc., a Texas corporation (the Company), has requested that we respond to the comments of the staff (the Staff) of the Division of Corporation Finance of the Securities and Exchange Commission (the Commission) contained in the Staffs letter dated September 23, 2014 (the Comment Letter). We enclose for filing with the Commission Amendment No. 2 to the above-referenced Registration Statement on Form S-1 of the Company (Revised Registration Statement), together with exhibits thereto. On behalf of the Company we wish to thank you and the other members of the Staff for your review and response to the above referenced Registration Statement on Form S-1.
In addition to revisions made in response to the Staffs comments, the Revised Registration Statement also includes other changes that are intended to update, clarify and render more complete the information contained therein.
We are separately providing the Staff hard copies of this letter and marked copies of the Revised Registration Statement.
Set forth below are the Companys responses to the comments in the Comment Letter. For the convenience of the Staff, we have restated in this letter each of the comments in the Comment Letter and numbered each of the responses to correspond to the numbers of the
comments. All references to page numbers and captions (other than those in the Staffs comments) correspond to the page numbers and captions in the Revised Registration Statement.
Exhibit 5.1
1. Please refile the legal opinion and include the number of shares being opined upon.
Response
Counsel for the Company has revised the legal opinion submitted as Exhibit 5.1 to Amendment No. 1 to the Registration Statement on Form S-1 to include the number of shares being opined upon. The Company has submitted the revised legal opinion as Exhibit 5.1 to the Revised Registration Statement.
****
If any member of the Staff has any questions regarding the foregoing, or desires further information or clarification in connection therewith, please do not hesitate to contact the undersigned at (713) 221-1122. Thank you for your consideration.
|
Very truly yours, |
|
|
|
/s/ William S. Anderson |
|
|
|
William S. Anderson |
cc: |
William Schroeder |
|
John Nolan |
|
Jessica Livingston |
|
Securities and Exchange Commission |
|
|
|
C. Malcolm Holland III |
|
Veritex Holdings, Inc. |
|
8214 Westchester Drive, Suite 400 |
|
Dallas, Texas 75225 |
|
|
|
Chet A. Fenimore |
|
Fenimore, Kay Harrison & Ford, LLP |
|
812 San Antonio Street, Suite 600 |
|
Austin, Texas 78701 |