SEC Comment Letter for ARROW FINANCIAL CORP (AROW) (CIK 0000717538) (AROW) — Mar 20, 2019
ARROW FINANCIAL CORP (AROW) (CIK 0000717538)
Date: March 20, 2019 · CIK: 0000717538 · Accession: 0000000000-19-005298
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File numbers found in text: 333-230360
Letter
March 20, 2019 Thomas J. Murphy President, Chief Executive Officer and Director Arrow Financial Corporation 250 Glen Street Glens Falls, NY 12801 Re:Arrow Financial Corporation Registration Statement on Form S-3 Filed March 18, 2019 File No. 333-230360 Dear Mr. Murphy: 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 David Gessert at 202-551-2326 with any questions. Sincerely, Division of Corporation Finance Office of Financial Services
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March 20, 2019
Thomas J. Murphy
President, Chief Executive Officer and Director
Arrow Financial Corporation
250 Glen Street
Glens Falls, NY 12801
Re:Arrow Financial Corporation
Registration Statement on Form S-3
Filed March 18, 2019
File No. 333-230360
Dear Mr. Murphy:
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 David Gessert at 202-551-2326 with any questions.
Sincerely,
Division of Corporation Finance
Office of Financial Services