SEC Comment Letter for ARROW FINANCIAL (AROW) — Aug 12, 2021
ARROW FINANCIAL CORP
Date: Aug. 12, 2021 · CIK: 0000717538 · Accession: 0000000000-21-009850
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File numbers found in text: 333-258552
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United States securities and exchange commission logo
August 12, 2021
Thomas J. Murphy
President and Chief Executive Officer
Arrow Financial Corp
250 Glen Street
Glens Falls, NY 12801
Re:Arrow Financial Corp
Registration Statement on Form S-3
Filed August 6, 202
File No. 333-258552
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 Jessica Livingston at 202-551-3448 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance