SEC Comment Letter for ARROW FINANCIAL CORP (AROW) (CIK 0000717538) (AROW) — Oct 18, 2006
ARROW FINANCIAL CORP (AROW) (CIK 0000717538)
Date: Oct. 18, 2006 · CIK: 0000717538 · Accession: 0000000000-06-050389
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File numbers found in text: 000-12507
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Mail Stop 4561
October 18, 2006
Mr. John J. Murphy
Chief Financial Officer
Arrow Financial Corporation
250 Glen Street
Glens Falls, New York 12801
Re: Arrow Financial Corporation
Form 10-K for Fiscal Year Ended December 31, 2005
File No. 000-12507
Dear Mr. Murphy:
We have completed our limited review of your Form 10-K and related filings and
have no further comments at this time.
Sincerely,
Paul Cline
Senior Accountant