SEC Comment Letter 0000000000-23-013370 to BANK OF HAWAII CORP (BOH, BOH-PA, BOH-PB) (CIK 0000046195) (BOH)
BANK OF HAWAII CORP (BOH, BOH-PA, BOH-PB) (CIK 0000046195)
Date: Dec. 7, 2023 · CIK: 0000046195 · Accession: 0000000000-23-013370
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File numbers found in text: 001-06887
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United States securities and exchange commission logo
December 7, 2023
Dean Y. Shigemura
Chief Financial Officer
Bank of Hawaii Corporation
130 Merchant Street
Honolulu, HI 96813
Re:Bank of Hawaii Corporation
Form 10-K for Fiscal Year Ended December 31, 2022
File No. 001-06887
Dear Dean Y. Shigemura:
We have completed our review of your filings. 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.
Sincerely,
Division of Corporation Finance
Office of Finance
cc: Patrick M. McGuirk, Esq.