SEC Comment Letter for ARROW FINANCIAL CORP (AROW) (CIK 0000717538) (AROW) — Aug 15, 2017
ARROW FINANCIAL CORP (AROW) (CIK 0000717538)
Date: Aug. 15, 2017 · CIK: 0000717538 · Accession: 0000000000-17-028801
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Reasoning
Letter
Mail Stop 4720 August 15, 2017 Terry R. Goodemote Executive Vice President, Treasurer and Chief Financial Officer Arrow Financial Corporation 250 Glen Street Glens Falls, NY 12801
Re: Arrow Financial Corporation Registration Statement on Form S -3 Filed August 9, 2017 File No. 333 -219822
Dear Mr. Goodemote :
This is to advise you that we have not reviewed and will not review your registration statement .
Please refer to Rules 460 and 461 regardin g 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 me at (202) 551 -3552 with any question s.
Sincerely,
/s/ David Lin
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Mail Stop 4720 August 15, 2017 Terry R. Goodemote Executive Vice President, Treasurer and Chief Financial Officer Arrow Financial Corporation 250 Glen Street Glens Falls, NY 12801 Re: Arrow Financial Corporation Registration Statement on Form S -3 Filed August 9, 2017 File No. 333 -219822 Dear Mr. Goodemote : This is to advise you that we have not reviewed and will not review your registration statement . Please refer to Rules 460 and 461 regardin g 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 me at (202) 551 -3552 with any question s. Sincerely, /s/ David Lin David Lin Staff Attorney Office of Financial Services cc: Michele C. Kloeppel, Esq.