United States securities and exchange commission logo April 20, 2022 Jeffrey G. Ludwig Chief Executive Officer and President Midland States Bancorp, Inc. 1201 Network Centre Drive Effingham, IL 62401 Re: Midland States Bancorp, Inc. Registration Statement on Form S-3 Filed April 19, 2022 File No. 333-264370 Dear Mr. Ludwig: 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 Eric Envall at (202) 551-3234 with any questions. Sincerely, Division of Corporation Finance Office of Finance