SEC Comment Letter for BAR HARBOR BANKSHARES (BHB) (CIK 0000743367) (BHB) — Dec 15, 2008

BAR HARBOR BANKSHARES (BHB) (CIK 0000743367)
Date: Dec. 15, 2008 · CIK: 0000743367 · Accession: 0000000000-08-061663

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AI Filing Summary & Sentiment

File numbers found in text: 001-13349

Date

December 8, 2008

Author

Kathryn McHale Staff Attorney

Form

UPLOAD

Company

BAR HARBOR BANKSHARES (BHB) (CIK 0000743367)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE Mail Stop 4561 December 8, 2008 Joseph M. Murphy President & Chief Executive Officer Bar Harbor Bankshares 82 Main Street Bar Harbor, ME 04609

Re: Bar Harbor Bankshares Amendment No. 1 to Preliminar y Proxy Statement on Schedule 14A Filed November 25, 2008 File No. 001-13349

Dear Mr. Murphy:

We have completed our review of your Preliminary Proxy Statement on Schedule 14A and have no further comments at this time.

Sincerely,
Kathryn McHale Staff Attorney

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

      DIVISION OF
CORPORATION FINANCE

Mail Stop 4561         December 8, 2008  Joseph M. Murphy  President & Chief Executive Officer Bar Harbor Bankshares 82 Main Street Bar Harbor, ME 04609

Re: Bar Harbor Bankshares
 Amendment No. 1 to Preliminar y Proxy Statement on Schedule 14A
Filed November 25, 2008
 File No. 001-13349

Dear Mr. Murphy:

We have completed our review of your Preliminary Proxy Statement on Schedule 14A
and have no further comments at this time.

Sincerely,

Kathryn McHale  Staff Attorney

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