SEC Comment Letter for ARROW FINANCIAL (AROW) — Apr 29, 2026
ARROW FINANCIAL CORP
Date: April 29, 2026 · CIK: 0000717538 · Accession: 0000000000-26-004361
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295242
Letter
Re: Arrow Financial Corporation Registration Statement on Form S-4 Filed April 22, 2026 File No. 333-295242 Dear David S. DeMarco:
April 29, 2026
David S. DeMarco Chief Executive Officer Arrow Financial Corporation 250 Glen Street Glens Falls, NY 12801
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 Robert Arzonetti at 202-551-8819 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Finance
cc: Ernest J. Panasci
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> April 29, 2026 David S. DeMarco Chief Executive Officer Arrow Financial Corporation 250 Glen Street Glens Falls, NY 12801 Re: Arrow Financial Corporation Registration Statement on Form S-4 Filed April 22, 2026 File No. 333-295242 Dear David S. DeMarco: 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 Robert Arzonetti at 202-551-8819 with any questions. Sincerely, Division of Corporation Finance Office of Finance cc: Ernest J. Panasci </TEXT> </DOCUMENT>