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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

Date
May 5, 2026
Author
/s/ Penko K. Ivanov
Form
CORRESP
Company
ARROW FINANCIAL CORP

Letter

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

Show Raw Text
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)