SEC Comment Letter for ARROW FINANCIAL (AROW) — Mar 29, 2022
ARROW FINANCIAL CORP
Date: March 29, 2022 · CIK: 0000717538 · Accession: 0000000000-22-003385
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File numbers found in text: 333-263812
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United States securities and exchange commission logo
March 29, 2022
Thomas J. Murphy
President and Chief Executive Officer
Arrow Financial Corporation
250 Glen Street
Glens Falls, NY 12801
Re:Arrow Financial Corporation
Registration Statement on Form S-3
Filed March 24, 2022
File No. 333-263812
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 John Dana Brown at 202-551-3859 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance