United States securities and exchange commission logo July 3, 2023 Gerald Plush Chairman, Chief Executive Officer and President Amerant Bancorp Inc. 220 Alhambra Circle, Coral Gables, Florida 33134 Re: Amerant Bancorp Inc. Registration Statement on Form S-3 Filed on June 23, 2023 File No. 333-272886 Dear Gerald Plush: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Aisha Adegbuyi at 202-551-8754 with any questions. Sincerely, Division of Corporation Finance Office of Finance cc: Arturo H. Banegas Masi