Meridian Corporation
9 Old Lincoln Highway
Malvern, Pennsylvania 19355
VIA EDGAR
June 20, 2024
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Madeleine Joy Mateo
| Re: | Meridian Corporation |
Acceleration Request
Registration Statement on Form S-3
File No. 333-279631
Dear Ms. Mateo:
Reference is made to the Registration Statement on Form S-3 (File No. 333-279631), initially filed by Meridian Corporation (the “Company”) with the United States Securities and Exchange Commission on May 22, 2024 (the “Registration Statement”).
Pursuant to Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, the undersigned, on behalf of the Company, respectfully requests that requests the Registration Statement be made effective at 4:00 p.m., Eastern Time, on Friday, June 21, 2024, or as soon as practicable thereafter.
Please contact Christopher S. Connell of Stradley Ronon Stevens & Young, LLP at 215-564-8138 or cconnell@stradley.com with any questions concerning this request or if you require any additional information. Please notify Mr. Connell when the Registration Statement has become effective.
Sincerely,
MERIDIAN CORPORATION
| /s/ Denise Lindsay |
Denise Lindsay
Executive Vice President and Chief Financial Officer
cc: Christopher S. Connell, Stradley Ronon Stevens & Young, LLP