SEC Company Response from ARROW FINANCIAL (AROW) — May 5, 2026
ARROW FINANCIAL CORP
Date: May 5, 2026 · CIK: 0000717538 · Accession: 0001104659-26-055696
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File numbers found in text: 333-295242
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CORRESP 1 filename1.htm Arrow Financial Corporation 250 Glen Street Glens Falls, New York 12801 May 5, 2026 Via Edgar Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Arrow Financial Corporation Registration Statement on Form S-4 (Registration No. 333-295242) Request for Acceleration of Effectiveness Ladies and Gentlemen: Arrow Financial Corporation, a New York corporation (the "Company"), hereby requests that the above-referenced Registration Statement on Form S-4 be declared effective at 4:30 p.m., Eastern time, on May 7, 2026, or as soon thereafter as is practicable. Very truly yours, /s/ Penko K. Ivanov Penko K. Ivanov Chief Financial Officer, Senior Executive Vice President, Treasurer and Chief Accounting Officer (Duly Authorized Representative)